Is your SMSF investment strategy still meeting your needs? Know when to review it, what to consider and how to plan for cash flow and pension payments in retirement.

The intent of the initiative to impose a minimum 30% tax on discretionary trusts is to eventually bring all discretionary trusts (termed "minimum tax trusts") within the tax net. We cover the fundamental issues at this point in time.

We look at SMSF property valuations and related-party leases, and the importance of having appropriate evidence ready to support market values and arm’s-length rental arrangements during the annual audit.

New restrictions on limited recourse borrowing arrangements from August will change how self-managed super funds can invest in property.

For SMSF members and trustees, a few timely checks now can avoid headaches later and help preserve valuable tax and contribution opportunities.

2026–27 Federal Budget Report: Key tax, investment and business changes explained, including negative gearing, CGT reforms, instant asset write-offs, trust tax measures and economic outlook insights.