FS Super

Imposing an independent director requirement

JACK ALLEN   Is an independent director requirement necessary to uplift trustee expenditure governance?

APRA increasing scrutiny of trustees' expenditure

MICHELLE LEVY, SIMUN SOLJO   This paper will highlight what APRA plans to do over the coming 12 months through surveillance and enforcement action and areas of its likely focus, and then set out practical steps trustees can take now to prepare for increased scrutiny and possible enforcement action from APRA.

Re-thinking currency hedging

CAMERON GLEESON   Long gone are the days of parity between the AUD and the USD, but that trend may not continue and investors should consider their options for mitigating the risks of currency fluctuations.

Private equity 2025 outlook: Soft landings into dry powder

RAINER ENDER   Will falling rates mark the return of liquidity to private equity?

Member value: Income protection in superannuation

ACTUARIES INSTITUTE AUSTRALIA   While IP offsets assist with ensuring cover is sustainable, they also pose potential challenges for superannuation funds and their members.

YFYS: The impact on insurance in superannuation

ACTUARIES INSTITUTE AUSTRALIA   This paper summarises the YFYS activity over the past three years, including implementation, government and industry response, and early observations.

Building the foundations for responsible AI investing

MICHELLE DUNSTAN, ALISON PORTER, SARAH DE LAGARDE, ANTONY MARSDEN   Generative AI has the potential to transform a broad range of industries - underscoring the critical need for responsible deployment amid challenges and risks.

Generative AI in systematic investing

ACADIAN ASSET MANAGEMENT (AUST   Generative AI gained widespread attention following the debut of ChatGPT by OpenAI in 2022. While the technology may seem new, its origins and applications trace back to the mid-2000s.

Can alternative assets improve retirement readiness in DC plans

MARK AUSTIN, LEON STAVROU, TOM LAUER   In the move from a defined benefit retirement model to a defined contribution model, the question remains: Will employees have enough money to afford retirement?

Helping DC members get the best retirement outcome

DAVID KNOX   With the continuing growth of defined contribution (DC) pension plans around the world, it is critical that policies and principles are developed to ensure that retirees from these DC plans receive the best retirement outcome possible.

Investing is about judgements, not knowledge

STEPHEN ARNOLD   There is a presumption in the investment community that greater information creates better investment outcomes. I have not seen any evidence that supports this.

Insights into superannuation fund mergers

ZEIN EL HASSAN   This paper explores the different legal structures available to superannuation fund trustees that enable potential merger partners to access the benefits of scale on the pathway to full integration via a successor fund transfer (SFT).

The voice members need

DUNCAN MCPHERSON   How super funds can strengthen member trust through effective communication.

Themes shaping the future of superannuation in 2025

MARY PAYNE, LACHLAN ALLARDICE, DAN RENOUX   These eight themes will have significant influence on the superannuation fund industry over the year ahead, including the undeniable importance of a modern technology infrastructure.

Payday plus 7 days

ANGELA WOOD, AMANDA LYRAS, ELIZABETH SMITH, JOSH HACKFATH, ALESSIO SILVESTRO   Employers must be aware of the new Payday Super obligations and ensure their payroll administration systems are ready, or risk significant penalties.

Trustee obligations relating to deduction of advice fees

MICHAEL VRISAKIS   This paper has been prepared to assist trustees to navigate their duties and obligations when paying out advice fees from the superannuation fund.

Voluntary disclosure to the ATO

DANIEL BUTLER, WILLIAM FETTES, CASSANDRA HURLEY   There can be significant advantages to making a voluntary disclosure including the potential to rectify and minimise penalties and other adverse consequences.

Certified wholesale: The complexities of wholesale client status for SMSFs

DAVID COURT   The distinction between wholesale and retail clients is a fundamental part of the financial services regulatory system.

Non-deductibility of GIC and SIC from 1 July 2025

STUART DALL, LEO GOUZENFITER   Taxpayers should be aware that although GIC or SIC can be calculated to accrue over a period of time, in many instances it is considered to be incurred on a single day.

Market-linked pensions are now fully commutable

MICHAEL HALLINAN   Benefits, risks and key steps when terminating legacy pensions.

Age of activism

JAMES FERNYHOUGH   UniSuper chief investment officer John Pearce talks to FS Super associate editor James Fernyhough about Westfield, company engagement, and the role of members in investment strategy.

A career in retrospect

JAMES FERNYHOUGH   In September, HESTA chief executive Anne-Marie Corboy announced that she would be standing down after 16 years at the helm of one of Australia's largest super funds. James Fernyhough caught up with her to hear her thoughts on HESTA's evolution, the purpose of superannuation, and why the media ...