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On 1 July 2020, DBA Lawyers will make available the latest version of our SMSF governing rules for all Annual Update Service subscribers. In addition to covering all relevant legal changes (including superannuation law, case law and ATO materials), the latest version of our SMSF governing rules includes many value-added features such as new COVID-19 [read more]
As one of a number of ‘housing affordability’ measures where superannuation is seeking to encourage housing affordability, downsizer contributions were introduced from 1 July 2018 to allow those aged 65 or over to sell their main residence and make up to a $300,000 contribution to superannuation or $600,000 for a couple provided the relevant legislative [read more]
DBA Lawyers is launching The Complete Guide to Super Proceeds Trusts. It covers: What exactly is an SPT? What is the key benefit of setting up an SPT? Can an SPT be set up after a member’s death? Should an SPT be set up after a member’s death? Can you have multiple discretionary income beneficiaries [read more]
By: Daniel Butler, Director, DBA Lawyers and Philippa Briglia The information below is a broad snapshot summary of recently enacted super reform measures as at 20 December 2016. Note, further reforms have yet to issue. The reforms outlined below largely apply from 1 July 2017 unless stated otherwise. Transfer balance cap A transfer balance cap [read more]
— the ‘must know’ points After over two years of debate, draft taxation ruling TR 2011/D3 was finalised yesterday as both: taxation ruling TR 2013/5 and self managed superannuation fund determination SMSFD 2013/2. The finalised materials reveal some very positive surprises. No compliance activity before 1 July 2012 TR 2011/D3 (released in July 2011) stated [read more]
An SMSF trustee’s investment in a unit trust (‘UT’) may be a prudent investment. There are still many pre-1999 grandfathered unit trusts and there is also a growing popularity for SMSFs to invest in non-geared unit trusts. However, there are a number of key issues that may impact this type of investment. Most important is [read more]
New regulations were registered on 3 June 2013 that provide much awaited clarity on the treatment of pensions upon death. As anticipated, the regulations provide that the ‘pension exemption’ will not automatically cease upon a member’s death. Surprisingly, the regulations also broadly maintain the proportioning of pensions. For example, consider Joanne. Joanne might have two [read more]
There is critical action that all SMSFs with non-geared unit trusts must consider by 30 June … come 1 July it may be too late! Background Generally speaking, an SMSF can’t invest in a related unit trust. However, a number of exceptions exist. One key exception is: upon acquisition — that unit trust meets the [read more]
With TR 2011/D3 yet to be finalised — and not slated to be finalised until the Government’s October 2012 Mid-Year Economic and Fiscal Outlook (‘MYEFO’) amendments become law — some uncertainty currently surrounds SMSF pensions. Some guidance, however, can be obtained from the recently released ATO webpage, ‘Self-Managed Superannuation Funds — Starting and Stopping a [read more]
Introduction This article examines the importance of having an appropriately up to date constitution, especially in the context of single director companies where the constitution might require at least two directors. Outdated constitutions A notable change in law was brought on by the First Corporate Law Simplification Act 1995 (Cth), which reduced the number of [read more]
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