News

On a previous post I referred to the use of contribution reserving – a practice uniquely applicable to SMSFs in June....

I've had a bit of feedback on our Div 296 Modelling Tool. One of the primary reasons I built this tool is to deal with...

This is the month to consider contribution reserving or, more correctly, deferred allocation of contributions. Subject...

A member with a total super balance of less than $500k, as at the end of the previous financial year, can make a...

The Government has passed legislation allowing victims and survivors of child sexual abuse to access offenders’...

This budget perversely supports the remain-in-super alternative – not by what has changed in super but, rather, by...

Following user feedback, our Div 296 Modelling Tool has been improved. It now shows the significance of the more...

It's that time of year again when we look to tidy up all those end-of-year items. I don't usually use AI for this...

The modelling tool I flagged a fortnight ago is now live and embedded in our Div 296 FAQ. Thanks to those who reached...

I am just putting the finishing touches on, what I intend to be, the ultimate tool for Div 296 modelling of...

On the death of a pensioner with a reversionary pension, the survivor becomes automatically entitled to the deceased...

The draft Div 296 Regulations have now been released. Most of the text relates to the operation of Div 296 to APRA and...

Payday Super, commencing on 1 July 2026, generally requires an employer to make their superannuation payment within 7...

Now that the AWOTE figures have been released we can confirm that contribution caps will increase from 1 July 2026. We...

What’s often overlooked is that the definition of ‘business real property’ under sub-section 66(5) of the SIS Act and...