As many of us age, so do our pensioners and those relying on their superannuation. JMA Legal work extensively with accountants and self managed super funds and the deeds that govern them. Day to day we see the issues that can arise with funds. Recently, an...

The ATO has recently released ATO ID 2015/10 that clarifies the ATO’s view as to whether a SMSF contravenes super legislation by purchasing a life insurance policy that covers the life of a member where the purchase is dependent on a buy-sell agreement. In...

Over the past 20 years or so, about $1.7 trillion has accumulated in superannuation funds across Australia. Only Denmark holds more per capita in super.  As a result, superannuation is often an individual’s largest asset, often surpassing the family home....

Succession planning is the process of planning and documenting a client’s exit from a business when they either sell their interest, retire and transfer their interest to the next generation or cease to be involved in the business for other reasons such as...