Carer responsibilities don’t meet interdependency criteria: PBR
A parent who was the sole carer for a terminally ill child is not considered to be in an interdependency relationship, according to a private binding ruling.
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Can I access my super early?
Many older Australians are understandably eager to access their superannuation, but strict rules apply
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Look for the red flags that signal unscrupulous advice
While the ATO is watching for signs of illegal early access to superannuation, SMSF trustees should also be on the lookout for red flags, a leading adviser said.
Magnificent Seven: More diverse than they may appear
The Magnificent Seven are more diverse businesses than their shared label suggests
Key tax changes and measures from the 2026 Federal Budget
The major announcements from this year's Federal Budget and what they mean for accountants and their clients.
A breakdown of 2026-27 Federal Budget Themes and Papers.
. Global conflict has severely disrupted global oil supplies and is contributing to higher inflation, slower growth, and extreme economic
Federal budget 2026: Winners and losers
The Federal Government is selling the 2026-27 budget as a big reform budget. One that will tip the scales to make the tax system fairer for young Australians.
Quarterly Economic Update: January – March 2026
The first quarter of 2026 will be remembered as one of the most consequential in decades. A war erupted in
Living with Higher-for-Longer Interest Rates in Australia
Interest rates are rising, and the Reserve Bank of Australia (RBA) has hinted that they could stay elevated for longer
Rise in SMSF inflows indicate more people are moving into the sector
Inflows to SMSFs have almost quadrupled over the past five years and experts warn this trend warrants monitoring as it may signal shifting member preferences toward greater control.
Interest rates likely to stay higher for longer
The recent rate hike suggests that the Reserve Bank of Australia is prepared to move policy into more restrictive territory
View Division 296 as two-stage event
SMSF practitioners should view the pending Division 296 tax as rolling out in two stages, leading to two similar but different sets of rules in its first few years of operation, an SMSF sector specialist has noted.