Advisers need to be mindful of the strategic order of the steps required to make the most of the new non-concessional contributions (NCC) caps bring-forward rules in the event of capital gains tax (CGT) rollovers, a specialist lawyer has said.

The incoming changes to the asset test for the age pension and its effect on their SMSF clients have been top of mind for advisers, with demand and queries for strategies to reduce their impact high, according to Colonial First State (CFS).

There will be three likely impacts for SMSF investors or investors generally as a result of Donald Trump being elected United States president: commodity price rises, higher inflation and a lower Australian dollar.

The method by which the transfer balance cap is applied to couples in certain financial situations is unfair, according to a superannuation and estate planning legal expert.

The arrival of transferable custody receipts (TraCR) in the Australian market early next year will provide a new and significant investment opportunity for SMSFs to own and trade the top United States-listed companies on an Australian exchange in Australian dollars.

The SMSF Association has welcomed the introduction to Parliament of the federal government’s superannuation legislation, which contains improved transition measures.

The SMSF Owners’ Alliance (SMSFOA) has warned the federal government’s approach to superannuation reform and Labor’s latest backflip on super have created a loss of faith and confidence in the system.