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acquire residential property

Can an SMSF trustee ever acquire residential property from a related party?

Many would say that the trustee of an SMSF is prohibited from ever acquiring residential property from related parties of the SMSF (including members). However, there are three main circumstances where this could happen without contravening superannuation law. All of the circumstances involve the concept of ‘business real property’. Business real property Broadly, SMSF trustees [read more]

Lump sum payments

Lump sum payment arising from a partial commutation

Co-author by Daniel Butler, Director, DBA Lawyers Introduction The treatment of a lump sum payment arising from the partial commutation of a pension will be significantly impacted by the super reform measures. This article examines changes from 1 July 2017. Background — lump sums arising from a partial commutation A benefit payment arising from the [read more]

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