How Many Countries Divided From The Largest Empire throughout history

Inflows to SMSFs have almost quadrupled over the past five years and experts warn this trend warrants monitoring as it may signal shifting member preferences toward greater control.

SMSF practitioners should view the pending Division 296 tax as rolling out in two stages, leading to two similar but different sets of rules in its first few years of operation, an SMSF sector specialist has noted.

It’s vital to know what is and what is not a death benefit pension because the consequences of not paying the minimum pension payment on the wrong one could have dire consequences, a leading adviser said.

Several recent court decisions highlight the expectations of SMSF trustees in regard to legislative obligations.