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Monica Rule

How do you change a two-member SMSF?

The majority of SMSFs have just two members, typically husband-wife. One of the most common problems with an SMSF is what happens if one member dies or becomes incapacitated.

The will power of binding death nominations

Contrary to popular belief, superannuation assets do not automatically form part of a person’s estate pursuant to a will. If you want your super to be distributed as part of your estate, you'll need a binding death nomination.

Superannuation and terminal illness, disability and death

The benefits received from super if premature death, terminal illness or permanent injury prevent you or your spouse from working to retirement age vary in their conditions and taxation, so it's good to be informed early.

Key changes for SMSFs and new ATO powers

It's not just super contribution limits that have changed since 1 July. The ability to provide insurance policies through SMSFs has been redefined and the ATO can now utilitse new administrative penalty powers.

Understanding the bring forward rule

If you want to make the most of the recently increased superannuation personal contribution limits, here is a timely explanation of how to use the 'bring forward' rule to your advantage.

Just what is a re-contribution strategy?

A withdrawal and re-contribution strategy involves accessing your super and re-contributing some or all of it back into your SMSF as a non-concessional contribution (i.e. all tax-free).

Latest Updates

Economy

Ray Dalio on 2025’s real story, Trump, and what’s next

The renowned investor says 2025’s real story wasn’t AI or US stocks but the shift away from American assets and a collapse in the value of money. And he outlines how to best position portfolios for what’s ahead.

Superannuation

No, Division 296 does not tax franking credits twice

Claims that Division 296 double-taxes franking credits misunderstand imputation: franking credits are SMSF income, not company tax, and ensure earnings are taxed once at the correct rate.

Investment strategies

Who will get left holding the banks?

For the first time in decades, the Big 4 banks have real competition in home loans. Macquarie is quickly gain market share, which threatens both the earnings and dividends of the major banks in the years ahead.

Investment strategies

AI economic scenarios: revolutionary growth, or recessionary bubble?

Investor focus is turning increasingly to AI-related risks: is it a bubble about to burst, tipping the US into recession? Or is it the onset of a third industrial revolution? And what would either scenario mean for markets?

Investment strategies

The long-term case for compounders

Cyclical stocks surge in upswings but falter in downturns. Compounders - reliable, scalable, resilient businesses - offer smoother, superior returns over the full investment cycle for patient investors.

Property

AREITs are not as passive as you may think

A-REITs are often viewed as passive rental vehicles, but today’s index tells a different story. Development and funds management now dominate earnings, materially increasing volatility and risk for the sector.

Australia’s quiet dairy boom — and the investment opportunity

Dairy farming offers real asset exposure, steady income and long-term growth, yet remains overlooked by investors seeking diversification beyond traditional asset classes.

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