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Daniel Butler ([email protected]), Director, DBA Lawyers We outline below the key superannuation changes announced in the Federal Budget 2018 on 8 May 2018. Some of the proposed changes will have a substantial impact on SMSFs if they are finalised as law. Nomination of superannuation guarantee (‘SG’) for certain employees with multiple employers Broadly, members with [read more]
Daniel Butler, Director and William Fettes, Senior Associate, DBA Lawyers The total superannuation balance (‘TSB’) is one of the most important new concepts introduced as part of the major superannuation reforms that broadly came into effect on 1 July 2017. Many superannuation obligations and rights depend on a member’s TSB: broadly the total amount a [read more]
Daniel Butler, Director, DBA Lawyers Contributions made in excess of an individual’s concessional contributions (‘CC’) cap can give rise to extra tax payable and a liability to excess CC (‘ECC’) charge for the individual. This article highlights how the ECC charge operates. Note that the law in this area is complex and a detailed and [read more]
By Daniel Butler, Director, DBA Lawyers Acquiring shares via an employee share scheme (‘ESS’) in an self managed superannuation fund (‘SMSF’) can appear attractive but SMSF trustees have to be careful of the in house asset and the related party acquisition rules. Broadly, a company can via an ESS provide employees the opportunity to acquire [read more]
Daniel Butler ([email protected]), Director, DBA Lawyers For those who are interested in purchasing their first residential premises, the First Home Super Saver (‘FHSS’) Scheme may be an option worth exploring. The Treasury Laws Amendment (Reducing Pressure On Housing Affordability Measures No. 1) Bill 2017 (Cth) passed both houses on 7 December 2017, meaning the FHSS [read more]
Daniel Butler ([email protected]), Director, DBA Lawyers To reduce pressure on housing affordability, downsizer contributions provide an incentive for super fund members aged 65 years or older to sell a main residence. The Treasury Laws Amendment (Reducing Pressure On Housing Affordability Measures No. 1) Bill 2017 (Cth), which introduces downsizer contributions, passed both houses on 7 [read more]
Daniel Butler ([email protected]), Director, DBA Lawyers The eligibility criteria for individuals who wish to bring forward their non-concessional contributions (‘NCCs’) cap post-1 July 2017 is more rigorous and complex than ever before. However, bringing forward an individual’s NCCs cap will still remain a popular strategy to boost an individual’s superannuation balance. Special transitional arrangements apply [read more]
By Daniel Butler, Director, DBA Lawyers, and William Fettes, Senior Associate, DBA Lawyers Introduction There are a few different ways that individuals can contribute money into superannuation for the benefit of their spouse. Taking advantage of these contribution options can help spouses achieve parity in relation to their respective super account balances over time and [read more]
Daniel Butler ([email protected]), Director and Bryce Figot, Special Counsel, DBA Lawyers In the Federal Budget released in May 2017, the government announced an additional $300,000 of superannuation contributions for those aged 65 or more and who sell their home. However, the initial announcement left a number of key questions unanswered. One key question is as [read more]
By: Daniel Butler, Director ([email protected]), 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 [read more]
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