SMSF

A partial commutation is the conversion of part of a superannuation income stream — such as an account-based pension — into a lump sum. It allows a member to take some of their pension capital as a one-off cash payment while continuing the income …

Funds in savings accounts are accessible at short notice — typically immediately or within aBusinessday — making them suitable for cash buffers, emergency funds and short-term holdings.

Residential property has long been a popular investment in Australia, with many households buildingWealththrough home ownership and direct property investment. The market spans a wide range of property types, locations and price points, each with different risk and return characteristics.

Retail super funds were among the earliest types of large public superannuation arrangements in Australia. Historically, retail funds were associated with for-profit ownership structures where surplusRevenuecould flow to external shareholders. Today, many retail funds operate with member-focused obligations, including theTrustee's duty to act in …

The retirement phase concept was introduced as part of the broader super reforms that took effect from 1 July 2017. These reforms included the introduction of the transfer balance cap, which limits the total amount of super that can be transferred into retirement phase …

Before you can begin investing, an SMSF must be properly established. That means choosing your members and trustees, deciding between an individual or corporate trustee structure, drafting and signing the trust deed, agreeing on a written investment strategy, and applying to the ATO for …

An SMSF is a privateSuperannuationfund regulated by the ATO. It can have up to six members. Each member is also aTrustee, or a director of a corporate trustee, and is responsible for running the fund within Australian superannuation law. The fund holds investments, pays …