A recent court case demonstrates that the greater the estate, the more contingencies need to be considered, even those that ...

The Tax Office is concerned about the increasing level of compassionate release of super, and has put health practitioners on ...

Assistant Treasurer Daniel Mulino says the government was “always motivated” by a need to make super concessionality fairer ...

The ATO’s long awaited update to LCR 2021/2 was released late last month. In the main, the views expressed by the ATO in the final version are the same as in the earlier drafts. For example: ...

The ATO has seen a rise in non-compliance among SMSFs when responding to release authorities. The regulator says that release authorities are documents issued by the ATO to super funds, authorising ...

There are several factors to consider in deciding whether to revert a pension, a leading legal specialist has said.

The potential tax consequences of an in-specie transfer need to be considered if it is part of a binding death benefit ...

On 13 October 2025, Treasury announced changes to the proposed Better Targeted Superannuation Concessions. These proposed laws, typically referred to as the Division 296 tax, will be inserted in the ...

There is no good reason to continue to provide “very generous” tax breaks for people who might have $20 million, $30 million ...