superannuation industry

Superannuation

Trend to SMSFs continues for pre-retirees

Industry and retail super funds may currently dominate pre-retirement superannuation, but Deloitte partner for superannuation Russell Mason believes that a passing of the...

Superannuation

Insurance in superannuation: the state of play

David Shirlow outlines key developments in the alignment of tax and superannuation law with respect to insurance held inside super funds....

Policy & Regulation

Material differences between FOFA policy and delivery

ASFA has pointed to "material differences" between what the Government has promised on FOFA and what is contained in its draft legislation....

Superannuation

A chance to make superannuation look super

Pauline Vamos believes it is time for the rebranding of the superannuation industry. ...

Policy & Regulation

AustralianSuper urges against FOFA delay

AustralianSuper has urged against any delays to the implementation of FOFA, claiming the financial advice industry has had sufficient time....

Superannuation

Resource tax clears path to superannuation guarantee increase

The passing of the Minerals Resource Rent Tax (MRRT) has paved the way for an increase in the superannuation guarantee (SG)....

Superannuation

SMSF sector well placed on retirement incomes' adequacy

Though retirement savings' adequacy has been tipped as the superannuation industry's next area of legislative focus, SMSFs already have their house in order, according to...

Superannuation

Caution urged on excess contributions handling

Law firm advises establishment of separate trust arrangements to avoid penalties around transitionary elements of excess contributions following an Australian Taxation Of...

Superannuation

A guide to superannuation death benefit strategies

Jennifer Brookhouse outlines the issues to consider when deciding whether a superannuation death benefit going to a child should be paid as an income stream or into a tes...

Financial planning

Bartering does not circumvent SIS Act, says ATO

An Australian Taxation Office (ATO) interpretive decision has made clear that bartering arrangements cannot circumvent the related party rules....

Superannuation

SMSFs rise to meet new challenges

The unfolding SMSF story is an interesting one, according to Damon Taylor. The sector has enjoyed significant growth and success in recent years and is here to stay, but ...

Superannuation

What is a 'single acquirable asset'?

Peter Burgess illustrates the concept of a single acquirable asset demonstrates the application of key concepts relevant to limited recourse borrowing arrangements provis...

Superannuation

Incentives, not compulsion, the best path for superannuation: Cormann

Shadow Minister for Superannuation Mathias Cormann has reaffirmed that the Coalition will not repeal the increase in the superannuation guarantee (SG) from 9 to 12 per ce...

Financial planning

Pragmatic approach to reform needed: Shorten

It is important not to take legislation such as the recent round of superannuation reforms to parliament without first forming an industry consensus, according to Ministe...

Editorial

Managed funds vs ETFs - understanding the similarities and differences

Managed funds are supposedly a non-transparent and expensive way of investing, while ETFs are increasingly touted as low cost investment saviours. Graham Hand outlines ho...