Missing the Minimum Pension: When an SMSF Pension Stops and How to Restart It

Taxation Ruling TR 2013/5, as updated by addendum TR 2013/5A1 on 26 June 2024, sets out the ATO's position that failure to pay the minimum pension amount in a financial year causes the pension to cease from 1 July of that year. This means …

Aditi Sarkar | 29 October 2026

Legacy Pension Amnesty: A Five-Year Window to Exit Older Superannuation Pension Products

The amnesty enables the full commutation of legacy pension products that members would not otherwise be able to exit under the ordinary rules applying to those older products. Commutation converts the pension entitlement back into an accumulation interest, which can then be managed differently …

Aditi Sarkar | 29 October 2026

Early Super for Cosmetic Work: Penalties Are Now Landing

In a media release distributed on 22 October 2026, the ATO said it was targeting promoters of early release of super schemes. Put another way, fewer people were approved, but each approval was worth more on average.

Aditi Sarkar | 28 October 2026

"Outdated Exclusion": Queensland Teens Miss $108 Million in Super

Under current law, an employer generally does not have to pay the super guarantee (SG) for a worker under 18 unless that worker does more than 30 hours of work in a week for that employer. The SG rate is 12% of ordinary time …

Aditi Sarkar | 28 October 2026

Is Your Super Ready for a Market Shock? Five Risks Retirement Savers Should Understand

The RBA described the superannuation sector as a source of stability, helped by compulsory contributions, restrictions on early access and generally limited leverage. It also said liquidity and operational risk management need to strengthen as the sector grows. An APRA system risk stress test …

Aditi Sarkar | 27 October 2026

Christmas Bonuses Face New Payday Super Deadlines as Employers Prepare for Busy December Payment Rush

Christmas bonuses now bring a second deadline into focus: the date superannuation must arrive at an employee’s fund.