Super guides
Our technical reference guides provide you with a comprehensive summary of the superannuation rules and issues that you need to be aware of when advising clients.
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The ATO has released detailed guidance for individuals and superannuation funds around:
- Commuting a legacy retirement product – what products can be commuted, what happens after commutation and possible tax consequences.
- Changes to reserve allocations – the correct contribution treatment for allocations from reserves, how excluded allocations have changed and the definition of a pension reserve.
Latest articles
Residential aged care - 'No worse off' grandfathering rules FAQ
The Government announced it will delay implementation of the new Aged Care Act from 1 July 2025 to 1 November 2025, providing another 4 months to prepare for the changes.
Residents entering residential aged care on or after 1 November 2025 will be subject to new rules for the calculation of accommodation payments and ongoing fees.
Existing residents will be covered by a “no worse off” principle - designed to protect against adverse financial impacts as the new framework takes effect. However, there are some complexities that advisers need to be aware of.
Can you increase the amount claimed in a Notice of Intent?
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Carry forward concessional contributions FAQ
The eligibility criteria to be able to make carry forward concessional contributions is relatively simple, however there are some misunderstandings as to how it works in practice.
This article looks at a range of common adviser questions the FirstTech team receive in relation to this measure.
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Adviser use only. Information on this webpage is provided by Avanteos Investments Limited ABN 20 096 259 979, AFSL 245531 and Colonial First State Investments Limited ABN 98 002 348 352, AFSL 232468. It may include general advice but does not consider anyone’s individual objectives, financial situation, needs or tax circumstances. You should read the relevant Product Disclosure Statements (PDSs), Investor Directed Portfolio Service Guides (IDPS Guides) and Financial Services Guides (FSGs) before making any recommendations to a client. The PDSs, IDPS Guides and FSGs can be obtained from www.cfs.com.au or by calling us on 13 18 36. Past performance or awards are no indication of future performance.