Sarah Rowlands Sarah Rowlands

The Transfer Balance Cap in Super : Moving Beyond the Theory

The transfer balance cap (TBC) was introduced on 1 July 2017 to limit the amount that can be transferred into a member’s retirement phase to support a super income stream (pension). Whilst simple enough in theory, the concept can have intricacies that advisers should be aware of to ensure maximum benefits are derived from its application.

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Sarah Rowlands Sarah Rowlands

Transferring assets in specie in and out of an SMSF

Transferring assets in specie in and out of an SMSF is a complex field of knowledge. While it is possible to transfer certain assets in specie both in and out of an SMSF, there are many things to be considered prior to a transaction like this being completed.

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Martin Frazer Martin Frazer

Who keeps the dog?

When couples separate, there is often a division of the couples’ property, and arrangements made for whom the children live and spend time with. Pets, somewhat surprisingly, are treated as..

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