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How Our Diets have Changed.

Check out the this visualization, which tracks the evolution of dietary calorie intake from 1930 to 2026.

Rules apply to gifting in superannuation

Australia’s age pension gifting rules are again under scrutiny as advisers warn that retirees are increasingly making financial gifts that unintentionally trigger Centrelink deprivation assessments, said Janet Manzanero-Caruana, senior technical services manager for MLC.

Complications of maintaining two cost bases in Div 296

According to BT technical consultant Matt Manning, the Division 296 cost base reset requires SMSFs to maintain two parallel cost bases indefinitely: one for ordinary capital gains tax and another solely for Division 296 earnings.

The SBSCH will close from 1 July 2026

The ATO is warning employers not to use the small business super clearing house (SBSCH) for any further contributions.

Adequate retirement savings misjudged

Association of Superannuation Funds of Australia (ASFA) research has shown individuals across the country are overestimating how much super they will need in retirement.

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