New to SMSFs? Start preparing for your first SAR lodgment

New SMSFs that are required to lodge a self-managed super fund annual return by 31 October should start preparing now, the ATO said.

Contribution splitting now more valuable

The introduction of Division 296 has highlighted the value of contribution splitting and increased the usefulness of account equalisation strategies for both lower and higher-balance members, SMSF Alliance principal David Busoli has stated.  

How to maximise the impact of your inheritance

Australia’s $3.5 trillion wealth transfer: how to invest an inheritance wisely  

How Our Diets have Changed.

Check out the this visualization, which tracks the evolution of dietary calorie intake from 1930 to 2026.

The evolution of the world’s languages

Check out the evolution of the world's most spoken languages from 2500 BC to 2026

The SBSCH will close from 1 July 2026

The ATO is warning employers not to use the small business super clearing house (SBSCH) for any further contributions.

Adequate retirement savings misjudged

Association of Superannuation Funds of Australia (ASFA) research has shown individuals across the country are overestimating how much super they will need in retirement.

Record SMSF growth driven by digital access

Record SMSF growth driven by AI and digital tools, but admin and compliance challenges persist

Complications of maintaining two cost bases in Div 296

According to BT technical consultant Matt Manning, the Division 296 cost base reset requires SMSFs to maintain two parallel cost bases indefinitely: one for ordinary capital gains tax and another solely for Division 296 earnings.

Rules apply to gifting in superannuation

Australia’s age pension gifting rules are again under scrutiny as advisers warn that retirees are increasingly making financial gifts that unintentionally trigger Centrelink deprivation assessments, said Janet Manzanero-Caruana, senior technical services manager for MLC.