10 Technicals

Technical

Superannuation Funds and Warrants

Published 06 Mar 2008
This article explains and details the types of different warrants available. More >

Audit of Self-Managed Super Funds Information Kit

Published 01 Sep 2007
Essential information and guidance for members who audit self managed superannuation funds (SMSF). More >

Self Managed Superannuation Funds - Auditor's Reports

Published 23 Aug 2007
Auditor's Reports More >

Simpler Superannuation - Crystallisation

Published 01 Jul 2007
The changes to the superannuation legislation which mainly took effect from 1 July 2007 are designed to simplify the web of complex rules that evolved over the past 25 years or so. This article contains working examples designed to further enable you to understand these rules. More >

Super Simplification

Published 19 Apr 2007
The Commissioner's Speech More >

Exempt Pension Income for SMSF's

Published 29 Jul 2005
The Australian Tax Office has found that a number of self managed superannuation funds are making errors in calculating exempt pension income. More >

Joint Ventures

Published 08 Jul 2005
FAQs on joint ventures and superannuation. More >

Institute/PWC FSR for Superannuation Checklists

Published 15 Sep 2004
The Institute working with PricewaterhouseCoopers have developed a guide to FSR for Superannuation Funds. The book is aimed at superannuation fund trustees, advisors and auditors involved with APRA regulated funds and provides background information about the FSR changes impacting on superannuation funds. A particular focus is in relation to disclosure requirements. Copies of the guide can be obtained from the Institute library. More >

Institute/DTT Superannuation Fund Governance Report

Published 01 Nov 2002
The Institute of Chartered Accountants in Australia in conjunction with Deloitte Toushe Tohmatsu today launched the results of recent research into superannuation fund governance in Australias largest superannuation funds. (1/11/02) More >

Older Getting Wiser

Published 01 Jul 2002
Report by the Institute of Chartered Accountants in Australia More >