Several changes to the superannuation rules have resulted in different implications regarding the value of SMSF assets.

A chartered accounting firm director has confirmed the procedure by which the capital gains tax (CGT) asset cost-base adjustment for Division 296 tax purposes will be reported and has labelled it a ...

After some considerable debate, reworking and eventual implementation, Division 296 is no longer a future policy issue. The decisions SMSF trustees make in the 2027 financial year may directly affect ...

SMSF auditors tempted to dismiss the valuation of digital assets due to their relative small scale in the total pool of assets held across the sector are overlooking the specific needs of funds that ...

The ATO remains concerned some health practitioners and third-party operators continue to encourage individuals to inappropriately access their super for financial gain. The regulator’s worry over ...

A superannuation technical expert has noted while super fund members may follow the correct order when lodging a notice of intent (NOI) to claim a personal deductible contribution, there are other ...

Australia’s retirement income system is one of six global systems to receive the grade of A in the 18th annual Marsh CFA Institute Global Pension Index (MCGPI). The achievement marks the first time ...