Australia: Retirement, Superannuation & Pensions

When high-net-worth separations involve businesses, trusts, or suspicions of hidden assets, forensic accountants become essential financial detectives. They trace concealed money, value complex holdings...

The Fair Work Commission has announced significant changes to employment law taking effect from July 2026, including increases to the National Minimum Wage and award wages, adjustments to unfair dismissal thresholds, and new requirements for superannuation payments. These changes will impact employers across Australia, requiring careful review of obligations under modern awards and enterprise agreements to ensure compliance and avoid penalties.

The Australian government's 2026 federal Budget introduced significant changes to self-managed superannuation fund (SMSF) borrowing rules, restricting property purchases to 'business real property' only. Understanding the strict conditions, cutoff dates, and exemptions for existing arrangements is crucial for SMSF trustees considering property investments. This analysis explores what the new borrowing ban means for residential real estate purchases and how it affects current SMSF property holders.

Understanding how trustee discretion works, and what factors are considered, can help potential beneficiaries navigate the claims process more effectively and reduce the risk of disputes.

This article outlines the key changes for 2026, including payday superannuation and Fair Work Commission reviews, and highlights what employers need to do to stay compliant and prepared.

Transcript & link to video providing an update on what is happening with Division 296 tax, the tax on large superannuation balances.

The growing strain from an ageing workforce and declining birth rates has resulted in significant labour market tightness across many OECD countries.

Should superannuation contributions continue to be made when receiving workers compensation payments? It depends.

Whether your SMSF can buy shares in a private company.