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The quiet death of the Low-rate cap

It will come as no surprise that superannuation’s preservation age has been gradually increasing, in accordance with the schedule outlined in Table 1 below. However, this gradual increase in preservation

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Technical Newsletter: Edition 4

Edition 4 April 2024 Compiled by the SMSF Association’s technical team, this Technical Newsletter provides a snapshot of key SMSF legislative and technical developments which have occurred since January 2024.

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