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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.
What the Payday Super changes mean for your retirement
Significant reforms to the Australian superannuation system are about to take effect and could help people boost their super balances in the lead-up to retirement.
investment and economic outlook 2026
Our latest forecasts for investment returns and region-by-region economic outlook
Check out what Uses the Most Internet Traffic: Data from 1994 to 2026
The evolution of global internet traffic from 1994 to 2026, tracking which technologies, platforms, and digital behaviors consumed the largest share of bandwidth across different eras of the web.
PAYDAY SUPER STARTS 1 JULY 2026 – Planning guides
From 1 July 2026, super contributions will need to be paid at the same time as wages.
ASIC urges Aussies to check for unclaimed money
AISC is urging Australians to check if they have lost or unclaimed money, with approximately $2.7 billion waiting to be reunited with its rightful owners.
What’s your risk profile?
Understanding your risk profile is one of the most important steps you can take as an investor. It helps shape how your money is invested and whether you’ll feel comfortable staying the course when markets rise and fall.
Minimum pension drawdown not the only thing to consider as 30 June approaches
As 30 June approaches, SMSF members drawing a pension need to think about meeting minimum drawdown obligations as well as the best time to start a pension, an SMSF specialist said.