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Selling Your Practice? Ask us for your free guide


The sale of a professional practice is not the same as the sale of just any small business.

De-registered SMSF Trustee: new solution


When a corporate trustee is de-registered - the corporate entity ceases to exist. However, this does not mean that the trust is also "de-registered" or ceases to exist.

SUPERCentral Governing Rules is Updating for Deferred Superannuation Income Streams


The SUPERCentral Governing Rules will be updating in the near future. The principal reason for the update is to allow the trustee to issue new retirement income stream products called deferred superannuation income streams.

Longevity Risk and Deferred superannuation income streams


The main attraction of deferred superannuation income streams is that they can manage longevity risk - that is the risk that the superannuation capital supporting an account-based pension may run out during the member's lifetime.

Deferred superannuation income stream - the price of lifetime guarantee


Nothing is for nothing. The cost of the lifetime guarantee is the restricted commutation amount which can be paid in respect of the deferred superannuation income stream. This restriction on commutation amount applies once the deferred superannuation income stream is in retirement phase.