Super guides
Our technical reference guides provide you with a comprehensive summary of the superannuation rules and issues that you need to be aware of when advising clients.
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Rated #1 for Technical Support 13 years running by Wealth Insights¹ our FirstTech team brings award-winning expertise to every adviser conversation.
For more than 25 years, our team has offered expert guidance across a wide range of technical areas, from superannuation and contributions, to aged care and estate planning.
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Latest news
Two aged care bills have passed parliament and await royal assent:
- Aged Care and Other Legislation Amendment Bill 2025
- Aged Care (Accommodation Payment Security) Levy Amendment Bill 2025
The bills implement changes necessary for the commencement of the new Aged Care Act 2024 on 1 November 2025.
The ATO has flagged a growing number of cases where individuals are attempting to access their superannuation early under compassionate grounds using inappropriate or fraudulent methods.
These include:
- Altering or fabricating documents to falsely demonstrate eligibility
- Engaging with illegal promoter schemes that offer early access
- Providing misleading information in supporting documents, such as medical reports
- Using super funds for expenses that aren’t approved under compassionate grounds
- Creating fake ATO approval letters to present to super funds
In a media release, the Prime Minister announced that the expansion to the 5% deposit scheme for First Home Buyers is commencing on 1 October 2025, instead of next year.
Through the expanded 5 per cent deposit scheme, the Government guarantees a portion of a first home buyer’s home loan, so they can purchase with a lower deposit and not pay Lenders Mortgage Insurance.
The media release also states ‘Under the changes, all first home buyers will have access, with no caps on places or income limits. Property price caps will also be set higher in line with average house prices, providing access to a greater variety of homes.’
Latest articles
Potential traps transferring assets from a family trust to an SMSF
When a family trust makes a payment to a beneficiary through an in-specie transfer of a trust asset, the beneficiary may wish to contribute that asset in-specie to their super fund.
To avoid multiple legal ownership transfers and the associated costs, it can be more efficient for the beneficiary to instruct the trustee to transfer the asset directly to their SMSF on their behalf. However, it is crucial to maintain accurate and complete records to support the transaction, as inadequate documentation may lead to unintended tax liabilities and legal complications.
Transfer Balance Cap - Frequently asked questions
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The top 5 death benefit issues - advisers need to know
When a client passes away, their spouse may have the option to receive the superannuation death benefit as an income stream, such as an account-based pension.
While this can be a valuable strategy, there are several technical rules and nuances that advisers must understand to ensure compliance and optimise outcomes for beneficiaries. This article outlines five key issues that commonly arise when dealing with death benefit pensions.
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Stratxa Advisory
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Tribel Advisory
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¹ Wealth Insights Platform Service Level Reports - CFS First Tech team was rated #1 by Wealth Insights for Technical Support every year since 2013.
Adviser use only. Information on this webpage is provided by Avanteos Investments Limited ABN 20 096 259 979, AFSL 245531 and Colonial First State Investments Limited ABN 98 002 348 352, AFSL 232468. It may include general advice but does not consider anyone’s individual objectives, financial situation, needs or tax circumstances. You should read the relevant Product Disclosure Statements (PDSs), Investor Directed Portfolio Service Guides (IDPS Guides) and Financial Services Guides (FSGs) before making any recommendations to a client. The PDSs, IDPS Guides and FSGs can be obtained from www.cfs.com.au or by calling us on 13 18 36. Past performance or awards are no indication of future performance.