window._wpemojiSettings = {"baseUrl":"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/72x72\/","ext":".png","svgUrl":"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/","svgExt":".svg","source":{"concatemoji":"https:\/\/www.dbalawyers.com.au\/wp-includes\/js\/wp-emoji-release.min.js?ver=eae3ad3c3308e88261851db62ab775ee"}};
/*! This file is auto-generated */
!function(i,n){var o,s,e;function c(e){try{var t={supportTests:e,timestamp:(new Date).valueOf()};sessionStorage.setItem(o,JSON.stringify(t))}catch(e){}}function p(e,t,n){e.clearRect(0,0,e.canvas.width,e.canvas.height),e.fillText(t,0,0);var t=new Uint32Array(e.getImageData(0,0,e.canvas.width,e.canvas.height).data),r=(e.clearRect(0,0,e.canvas.width,e.canvas.height),e.fillText(n,0,0),new Uint32Array(e.getImageData(0,0,e.canvas.width,e.canvas.height).data));return t.every(function(e,t){return e===r[t]})}function u(e,t,n){switch(t){case"flag":return n(e,"\ud83c\udff3\ufe0f\u200d\u26a7\ufe0f","\ud83c\udff3\ufe0f\u200b\u26a7\ufe0f")?!1:!n(e,"\ud83c\uddfa\ud83c\uddf3","\ud83c\uddfa\u200b\ud83c\uddf3")&&!n(e,"\ud83c\udff4\udb40\udc67\udb40\udc62\udb40\udc65\udb40\udc6e\udb40\udc67\udb40\udc7f","\ud83c\udff4\u200b\udb40\udc67\u200b\udb40\udc62\u200b\udb40\udc65\u200b\udb40\udc6e\u200b\udb40\udc67\u200b\udb40\udc7f");case"emoji":return!n(e,"\ud83e\udef1\ud83c\udffb\u200d\ud83e\udef2\ud83c\udfff","\ud83e\udef1\ud83c\udffb\u200b\ud83e\udef2\ud83c\udfff")}return!1}function f(e,t,n){var r="undefined"!=typeof WorkerGlobalScope&&self instanceof WorkerGlobalScope?new OffscreenCanvas(300,150):i.createElement("canvas"),a=r.getContext("2d",{willReadFrequently:!0}),o=(a.textBaseline="top",a.font="600 32px Arial",{});return e.forEach(function(e){o[e]=t(a,e,n)}),o}function t(e){var t=i.createElement("script");t.src=e,t.defer=!0,i.head.appendChild(t)}"undefined"!=typeof Promise&&(o="wpEmojiSettingsSupports",s=["flag","emoji"],n.supports={everything:!0,everythingExceptFlag:!0},e=new Promise(function(e){i.addEventListener("DOMContentLoaded",e,{once:!0})}),new Promise(function(t){var n=function(){try{var e=JSON.parse(sessionStorage.getItem(o));if("object"==typeof e&&"number"==typeof e.timestamp&&(new Date).valueOf()<e.timestamp+604800&&"object"==typeof e.supportTests)return e.supportTests}catch(e){}return null}();if(!n){if("undefined"!=typeof Worker&&"undefined"!=typeof OffscreenCanvas&&"undefined"!=typeof URL&&URL.createObjectURL&&"undefined"!=typeof Blob)try{var e="postMessage("+f.toString()+"("+[JSON.stringify(s),u.toString(),p.toString()].join(",")+"));",r=new Blob([e],{type:"text/javascript"}),a=new Worker(URL.createObjectURL(r),{name:"wpTestEmojiSupports"});return void(a.onmessage=function(e){c(n=e.data),a.terminate(),t(n)})}catch(e){}c(n=f(s,u,p))}t(n)}).then(function(e){for(var t in e)n.supports[t]=e[t],n.supports.everything=n.supports.everything&&n.supports[t],"flag"!==t&&(n.supports.everythingExceptFlag=n.supports.everythingExceptFlag&&n.supports[t]);n.supports.everythingExceptFlag=n.supports.everythingExceptFlag&&!n.supports.flag,n.DOMReady=!1,n.readyCallback=function(){n.DOMReady=!0}}).then(function(){return e}).then(function(){var e;n.supports.everything||(n.readyCallback(),(e=n.source||{}).concatemoji?t(e.concatemoji):e.wpemoji&&e.twemoji&&(t(e.twemoji),t(e.wpemoji)))}))}((window,document),window._wpemojiSettings);
https://www.dbalawyers.com.au/wp-includes/js/jquery/jquery.min.js
https://www.dbalawyers.com.au/wp-includes/js/jquery/jquery-migrate.min.js
https://www.dbalawyers.com.au/wp-content/themes/canvas/includes/js/third-party.min.js
https://www.dbalawyers.com.au/wp-content/themes/canvas/includes/js/modernizr.min.js
https://www.dbalawyers.com.au/wp-content/themes/canvas/includes/js/general.min.js
jQuery(document).ready(function($){
// Check if the body has the specified class
if($('body.postid-15293').length) {
// If it does, replace the HTML content of h1.title.entry-title
$('h1.title.entry-title').html('<h1 class="title entry-title">New decision highlights options for disqualified persons: <i>Barry, in the matter of an application by Barry</i> [2024] FCA 13</h1>');
}
});
jQuery(document).ready(function( $ ){
$('.attachmentid-2444 p.attachment a').attr('href','https://www.dbalawyers.com.au/stamping_memo.pdf');
});
/* Default comment here */
jQuery(document).ready(function( $ ){
$(".page-id-3527 .post-12207 img").attr("src","/wp-content/uploads/2021/05/CPA-Logo-1400x656-2-e1621498237883.jpg");
});
jQuery(document).ready( function($){
$( '.responsiveMenuSelect' ).change(function() {
var loc = $(this).find( 'option:selected' ).val();
if( loc != '' && loc != '#' ) window.location = loc;
});
//$( '.responsiveMenuSelect' ).val('');
});
var switchTo5x=true;
In LCR 2021/2 (LCR), the Commissioner outlined his view that while duties carried out in the capacity of a trustee of an SMSF would not give rise to non-arm’s length income (NALI), services carried out other than in the capacity of a trustee could. This raises the question, what level of services are able to [read more]
On 10 February 2022, the Federal Parliament passed Treasury Laws Amendment (Enhancing Superannuation Outcomes For Australians and Helping Australian Businesses Invest) Bill 2021 (Bill) which contains an important measure impacting how SMSFs can claim exempt current pension income (ECPI). In broad terms, the ECPI changes in the Bill improve the ability of fund trustees to [read more]
The Treasury Laws Amendment (Enhancing Superannuation Outcomes for Australians and Helping Australian Businesses Invest) Bill 2021 (Bill) recently passed both houses of Parliament and only awaits Royal Assent. The key superannuation measures in this Bill are: Removal of the $450 monthly income threshold for superannuation guarantee (SG) obligations. Increasing the amount eligible for release under [read more]
Introduction The ATO is a large bureaucracy with a large workforce handling complex legislation. Mistakes sometimes can occur. ATO mistakes or ‘maladministration’ can give to considerable costs to taxpayers. In certain circumstances taxpayers (including SMSF trustees) may seek compensation from the ATO where, for example, the ATO has directly caused a taxpayer to suffer detriment, [read more]
Acquiring shares under an employee share scheme (ESS) via your self managed superannuation fund (SMSF) may appear attractive but substantial uncertainty has arisen following the ATO’s recent ruling, LCR 2021/2, on the application of the non-arm’s length income (NALI) rules to such a transaction. [read more]
SMSFs have from 1 October 2021 been covered by the SuperStream rollover standards. However, there has not been that much published on this topic; nor the issues relating to SuperStream. This article seeks to provide an insight to some of the “good, bad and the ugly” aspects of the SuperStream standards from an SMSF perspective. [read more]
The law in Australia in relation to who is an employee or independent contractor has been developed over many years. There have been a number of important recent developments in this field that require employers and those engaging contractors to review their operations and make sure they are compliant and not at risk. The law [read more]
The AAT decision of Khanna and Commissioner of Taxation [2022] AATA 33 serves as a timely reminder regarding personal deductible superannuation contributions. The taxpayer (Mohan Lal Khanna) made $9,600 of personal superannuation contributions to his superannuation fund during the 2018-19 income year. Shortly after the end of the 2018-19 income year (on 3 July 2019) [read more]
Most people by now may be aware of the non-resident capital gains tax withholding obligations (Withholding Regime), which arise for vendors disposing of certain taxable property. Broadly, the Withholding Regime was introduced to allow the Federal Government to obtain tax in respect of foreign vendors. However, the Withholding Regime applies to most transfers of real [read more]
Non-arm’s length income (NALI) has recently become one of the hottest and most contentious topics in the superannuation industry that impacts both large APRA and self managed superannuation funds (SMSFs). This is largely due to the finalisation of the ATO’s Law Companion Ruling LCR 2021/2, which outlines the ATO’s view of the application of the [read more]
!function(d,s,id){var js,fjs=d.getElementsByTagName(s)[0],p=/^http:/.test(d.location)?'http':'https';if(!d.getElementById(id)){js=d.createElement(s);js.id=id;js.src=p+"://platform.twitter.com/widgets.js";fjs.parentNode.insertBefore(js,fjs);}}(document,"script","twitter-wjs");
console.log('Rob Info Shortcode Source:', jQuery('*[data-rob-info]').html());
https://www.dbalawyers.com.au/wp-content/plugins/ubermenu/core/js/hoverIntent.js
var uberMenuSettings = {"speed":"100","trigger":"hoverIntent","orientation":"horizontal","transition":"slide","hoverInterval":"20","hoverTimeout":"400","removeConflicts":"on","autoAlign":"off","noconflict":"off","fullWidthSubs":"off","androidClick":"off","iOScloseButton":"on","loadGoogleMaps":"off","repositionOnLoad":"off"};
https://www.dbalawyers.com.au/wp-content/plugins/ubermenu/core/js/ubermenu.min.js
https://www.dbalawyers.com.au/wp-content/plugins/contact-form-7/includes/swv/js/index.js
var wpcf7 = {"api":{"root":"https:\/\/www.dbalawyers.com.au\/wp-json\/","namespace":"contact-form-7\/v1"},"cached":"1"};
https://www.dbalawyers.com.au/wp-content/plugins/contact-form-7/includes/js/index.js
window.addEventListener("load", function(event) {
jQuery(".cfx_form_main,.wpcf7-form,.wpforms-form,.gform_wrapper form").each(function(){
var form=jQuery(this);
var screen_width=""; var screen_height="";
if(screen_width == ""){
if(screen){
screen_width=screen.width;
}else{
screen_width=jQuery(window).width();
} }
if(screen_height == ""){
if(screen){
screen_height=screen.height;
}else{
screen_height=jQuery(window).height();
} }
form.append('<input type="hidden" name="vx_width" value="'+screen_width+'">');
form.append('<input type="hidden" name="vx_height" value="'+screen_height+'">');
form.append('<input type="hidden" name="vx_url" value="'+window.location.href+'">');
});
});
stLight.options({publisher: "5bec7acf-cc01-4bd5-8596-0c6a1ca47d2d", doNotHash: false, doNotCopy: false, hashAddressBar: false});
var options={ "publisher": "5bec7acf-cc01-4bd5-8596-0c6a1ca47d2d", "position": "right", "ad": { "visible": false, "openDelay": 5, "closeDelay": 0}, "chicklets": { "items": ["facebook", "googleplus", "twitter", "linkedin", "email", "sharethis"]}};
https://www.dbalawyers.com.au/wp-content/themes/canvasChild/js/jquery.cycle2.min.js
