If the success of the Code of Ethics is marked by an industry that can self-regulate and hold itself to account then we are a way off, Paul Moran, a self-licensed practice owner describes alongside UNSW’s Tracy Wilcox. Moran raises the possibility that a transition to this future state could be aided by a two-tiered approach to regulation.
Why the super tax changes will reinforce the strategic case for SMSFs
When Div 296 passed into law in March 2026, the headline reaction was predictable: a new tax on earnings attributable to superannuation balances above $3 million was framed as an assault on wealthy members. But Arthur Marusevich writes that changes from the Federal Budget show that SMSFs may occupy a stronger position than before.
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