The law imposes a duty on trustees to avoid investing trust funds in speculative or hazardous investments. Increased interest in the use of crypto assets as an investment highlights the important question: can trustees invest trust funds in crypto assets?

The legal framework requires careful analysis of each situation's specific facts, with particular attention to the process undertaken rather than the investment type alone.

Senator the Hon. Jane Hume – former Minister for Financial Services in the Morrison Government – has introduced a private member's bill carrying the ambitious title 'Tackling the Gender Super Gap'.

The bill is nevertheless a novel approach to addressing the gender super gap; one of the few issues in superannuation that has received multipartisan acknowledgement and attention.

Legal & Prudential supports the implementation of a sustainable investment product labelling regime, but getting the design right is important.

A clear and unambiguous distinction between the setting of sustainability related investment objectives and the use of sustainability related themes for economic risk analysis is vital.

Are superannuation contributions an employer obligation, an employee entitlement, a form of payment for labour, or something else altogether? The answer may surprise you…     

‘Better Targeted Superannuation Concessions’ (DIV 296) is a sensible policy, and an important element of a broader push that seeks to reinforce the social licence of those who derive significant financial advantage from the concessional taxation of superannuation. The campaign against the change is spearheaded by several influential organisations and publications, but many key messages misrepresent the nature and effect of the policy.