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8 October 2026

Home / Author: Mark Ellem

Mark Ellem

Limits to a will’s power over an SMSF

Unlike the rest of a person's estate assets, a will has no power over the decisions of trustees of a superannuation fund when it comes to the payment of a death benefit.

Easier transfer of death benefit pensions

Transferring a death benefit pension can be complicated but new legislation from 1 July 2017 simplifies the process.

Timing on transfer balance cap and CGT relief

A point by point final reminder of actions needed before 30 June on large pension balances, plus good news about the timing to claim CGT relief to reset the cost base to market values.

How to preserve estate money in super

The transfer balance cap affects the amount of a deceased member’s benefits that can be paid to the surviving spouse as a pension or income stream, but there’s a way to retain it in the super system.

Applying CGT relief for SMSFs and TTR pensions

Despite the confusing and technical nature of the CGT relief rules, it's important for SMSF trustees and advisers to consider their implications as decisions need to be made prior to 1 July 2017.

Four ways to avoid super death benefit taxes

Superannuation death benefits paid to adult children can incur a heavy tax impost, but there are strategies available to avoid paying more tax than necessary. It's not always possible to know when you'll die.

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Fixed interest

Higher yields are creating opportunities in global bonds

Bond markets are adjusting to a new reality, but not in the ways investors expect. With markets repricing and capital competing for attention, investors may need to rethink where resilience and opportunity lie. 

Economy

Are we in a recession?

What if the warning signs are already everywhere? From supermarket aisles to company failures, investors are being bombarded with recession signals. But most face a different risk that can be just as dangerous for portfolios. 

SMSF strategies

Meg on SMSFs - Division 296 actuarial certificates

The tax bill might be yours, but the event that caused it may not be. A key Division 296 calculation can sometimes attribute earnings in ways that many SMSF trustees won't instinctively expect or fully appreciate.

Property

The first impact of negative gearing reform is not the tax bill

Negative gearing changes formally begin in 2027, but the first consequences may already be here. A subtle shift is quietly influencing who can borrow, how much they can access and which property strategies still stack up.

Economy

The oil market is running out of easy answers

The biggest threat to markets may not be what investors are watching. The numbers have stopped adding up and supply is harder to measure, with forecasts becoming simple guesses. A more fragile reality is being masked.

Investment strategies

The state of investor knowledge in Australia

Australians are investing more than ever, yet a surprising divide is emerging between those building wealth effectively and those making costly mistakes. Surprisingly, the gap has little to do with income, age or starting capital.

Taxation

Complexity and capital gains

A case study shows that the ‘30% minimum CGT’ is a poorly conceived tax that adds significant complexity to an already over-complex system. A less complicated model would create a much fairer progressive tax scale.

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