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Author Archive | Philippa Briglia

About Philippa Briglia

Here are my most recent posts

piggy bank

Total superannuation balance and small business CGT contributions post 30 June 2017

Philippa Briglia, Lawyer, and Bryce Figot, Special Counsel, DBA Lawyers Introduction One important point that may have been overlooked in the midst of the reforms is that while members with a total superannuation balance (‘TSB’) of $1.6 million or more on the last 30 June will not be able to make any non-concessional contributions (‘NCCs’) [read more]

housedollar

Big changes for LRBAs on the horizon?

Co-Author Bryce Figot, Special Counsel, DBA Lawyers Treasury recently released some potentially game-changing exposure draft legislation in relation to limited recourse borrowing arrangements (‘LRBAs’) and their interaction with the transfer balance cap and total superannuation balance provisions. These are significant changes for Fund trustees considering entering into an LRBA in the future. Importantly, the amendments [read more]