One of the top issues for SMSF advisers now is the new CGT relief that operates for pension assets. For full details, see subdiv 294‑B of the Income Tax (Transitional Provisions) Act 1997 (Cth), which was inserted by the Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (Cth). Also instructive is the ATO’s Law Companion [read more]
Establish a new SMSF
Order online now. Includes the necessary documents to establish your self managed super fund.
DBA Lawyers is Australia’s leading SMSF law firm. We have been refining our SMSF deed for well over 20 years, making it the best SMSF deed available. Additionally, our SMSF deed contains numerous ‘value-added’ advantages that set it apart. Accordingly, our SMSF deed offers many benefits that are not found anywhere else. All of the [read more]
SMSF trustees that wish to continue as Qualifying Recognised Overseas Pension Scheme (‘QROPS’) will need to provide an undertaking to Her Majesty’s Revenue and Customs (‘HMRC’) that they are aware of certain changes to the UK tax rules that apply to QROPS transfers. These changes are discussed in detail below. The undertaking using HMRC form [read more]