The time is approaching when another financial year draws to an end. As we all bid farewell to 2011/2012, some will also say goodbye to superannuation’s transitional concessional contributions c..

While there are solid reasons for forming family SMSFs, there are important considerations to ensure that significant family events – like divorce, remarriage, stepchildren and death – don’t..

The dictionary may be your first port of call when identifying the meaning of words, but this could lead you astray when defining a ‘dependant’ when it comes to super. This is because the dictiona..

It’s possible to hold various forms of life insurance in a self-managed super fund (SMSF), but should you? Careful consideration should be given whether to hold it within an SMSF or in the membe..

Since 1 July 2007, the superannuation system has been graced with contribution limits restricting the amount that can be put into super without penalty. Since their arrival, these limits have been rep..

A recent draft tax ruling by the Australian Tax Office (affectionately known as TR 2011/D3) has led to quite a bit of discussion around a new superannuation capital gains tax death trap. But what exac..