The different operations of pensions passed onto a beneficiary can be confusing and SMSF members must understand how the will impact their transfer balance account.

It is more tax effective to leave superannuation to an estate rather than a binding death benefit nomination to children, says an accounting expert.

The latest forecasts for investment returns and region-by-region economic outlook.

Failure to create, execute, perform and retain documents for an SMSF can leave a fund and its trustees unable to provide compliance evidence, warns a specialist legal expert.