2026 Budget
Are Trusts Still Tax Effective After the 2026 Budget?
Are trusts still tax effective after the 2026 Budget? Learn how the new 30% trust tax affects investors, families, and wealth structures.
Insights
Notes on Planning Decisions
Straightforward explanations of the rules, fees, and trade-offs that come up most often — written for people making the decision, not for other advisers.
James’s Notes
Occasional, practical notes on superannuation, retirement and planning decisions. General information only, no product pitches, and you can unsubscribe at any time.
Superannuation & SMSF Articles
- Superannuation & SMSF
SMSF Investment Trends: Who Uses Them, How Big They Are, and Where the Money Goes
A data-driven look at the ATO SMSF statistics. See who runs SMSFs, how big they are, where they invest, and what this means for your retirement plan.
- Superannuation & SMSF
Women & Super Gap Awareness
Understand the gender super gap in Australia, why it exists, and take away strategies women can use to improve retirement outcomes inside and outside SMSFs…
- Superannuation & SMSF
Tax Benefits of Super Contributions for 2025–26
A clear 2025–26 guide to the tax benefits of super contributions. Covers deductions, 15% contributions tax, co-contribution, LISTO, spouse offsets, and…
- Superannuation & SMSF
Superannuation Death Benefits
Your 2025–26 guide to superannuation death benefits covering who can receive them, how they are taxed, nominations, SMSFs, and estate planning for…
- Superannuation & SMSF
Super for the Self-Employed (Guide for Business Owners & Contractors)
A 2025–26 guide to super for the self-employed covering how much to contribute, tax deductions, co-contribution, structures, SMSFs, and retirement planning…
- Superannuation & SMSF
Super Contribution Rules 2025 & 2026
Clear guide to Australian super contribution rules for 2025–26 covering caps, age and work-test rules, SG rates, bring-forward, catch-up, and downsizer…
- Superannuation & SMSF
Self-Managed Super Funds (SMSFs) Explained
Detailed 2025–26 guide to SMSFs covering how they work, trustee duties, costs, risks, investment rules, and when an SMSF is or is not suitable for…
- Superannuation & SMSF
Setting Up an SMSF in Australia
Step-by-step 2025–26 guide to setting up an SMSF in Australia covering trustee structure, deed, ATO registration, ESA, SuperStream, residency, and…
- Superannuation & SMSF
SMSF Compliance & Administration
2025–26 trustee guide to SMSF compliance and administration covering audits, SAR lodgement, record-keeping, SuperStream, ESA, TBAR, valuations, penalties…
- Superannuation & SMSF
SMSF Investment Rules 2025–26
What you can and cannot do with your SMSF. Covers sole purpose test, related-party and in-house assets, property, LRBAs, NALI, diversification, and ATO…
- Superannuation & SMSF
Superannuation and Divorce/Relationship Splits
Learn how super is treated in Australian divorces and separations, including splitting options, SMSFs, tax rules, and key steps for fair retirement…
- Superannuation & SMSF
Rolling Over Super Funds
2025–26 guide to rolling over super covering when to consolidate, MyGov and SuperStream steps, tax and insurance impacts, SMSF rollovers, and compliance…
