FinStd

Recent changes to the limited recourse borrowing arrangement rules have shifted the focus for SMSFs.

There has been a lot of talk about Division 296, but there is one important exemption that has received very little attention.

Whether someone has decision-making capacity can cause disputes and issues in various settings for clients and their advisers.

Treasury has published the Best Practice Principles for retirement income solutions, helping super funds meet regulators expectations.

The real question is not whether AI is a bubble, but who constructed the system surrounding it and who will ultimately bear the losses when it unravels.

In 2026, we continue to see a rapidly evolving superannuation system, with total assets reaching approximately $4.4 trillion.

Franklin Templeton believes a confluence of events over the last several years will fuel the growth and adoption of private markets in DC plans.

With Payday Super having commenced, many employers are undertaking compliance reviews and preparing to update processes and governance frameworks.

Although LRBAs are not in the same class as nuclear physics for complexity, they should not be underestimated.

The UK Pension Schemes Act is arguably the most wide-ranging set of pension changes since the new pension freedoms came into effect in 2015.