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Birth date impacts bring-forward NCCs
The provisions allowing SMSF members to trigger the NCC bring-forward rules in a subsequent financial year are birth-date sensitive.
Move assets before death to avoid tax implications
Mitigating the impact of death benefit tax can be supported by ensuring the SMSF deed allows for the transfer of assets out of the fund in a timely manner, a legal specialist said.
Accountants united in support for changes
The three major accounting bodies have backed the changes to the Division 296 tax and have called for it to be implemented quickly.
Call for SMSF ‘nudge’ in DBFO package
The peak SMSF body has called on the government to extend the member ‘nudge’ rules beyond industry and retail super funds.
How to budget using the envelope method
Here's five simple steps to create a budget that doesn't involve tracking every expense
How Many Countries Divided From The Largest Empire throughout history
Check out the countries that have been born from some of the largest empires in history.
Stress-test SMSF in preparation for Div 296
SMSFs that hold farms or small businesses should do a “stress test” on their funds in preparation for the Division 296 tax, a leading adviser has said.
Determining what is an in-house asset can help determine investment strategy
It is important to understand what is and what isn’t an in-house asset to ensure compliance in an SMSF, a leading technical specialist has said.
Investment and economic outlook, October 2025
Latest forecasts for investment returns and region-by-region economic outlook