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For many Australians, superannuation is a significant asset especially if a self managed superannuation fund (SMSF) is involved. However, despite this, many do not plan ahead for what happens to their superannuation upon their loss of capacity or death. We recommend that every SMSF member should develop a succession plan to ensure there is a [read more]
Many SMSF members do not plan ahead in relation to what is to happen with their superannuation upon loss of capacity, death or other relevant life events. Indeed, in DBA Lawyers’ experience, a considerable proportion of SMSFs have outdated, inappropriate or no succession plans in place. Unfortunately, such lack of planning can give rise to [read more]
This article examines some of the key issues that can arise when change of trustee documents are not properly completed, and by the right people using quality document suppliers. What happens if a change of trustee is not properly completed? A change of trustee requires compliance with the provisions in the fund’s governing rules and [read more]
On 13 September 2023, Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Bill 2023 (Cth) was introduced into the House of Representatives (NALE Bill). The NALE Bill provide guidance on changes to the non-arm’s length expense (NALE) provisions introduced in s 295-550(1)(b) and (c) of the Income Tax Assessment Act 1997 [read more]
The recent case of Dessmann [2023] FCA 1019 (Dessmann) provides more clarity regarding a new third option for SMSFs with a bankrupt member. Dessmann [2023] FCA 1019 sheds further light on s 126J. A court application might be a viable option for an SMSF with a bankrupt member. [read more]
DBA Lawyers is proud to introduce its new streamlined BDBN service that is designed to provide our valued clients with a robust and legally sound solution for their superannuation death benefit planning needs. [read more]
Historically, deeds could not be executed electronically but rather by wet ink and only on paper (or parchment or vellum). However, recent changes authorise electronic execution. Companies can execute documents using electronic means under s 110A of the Corporations Act 2001 (Cth), which expressly authorises a document (including a deed) to be signed using electronic [read more]
A fundamental duty of all trustees is to administer a trust according to the terms of that trust. Trustees are therefore required to not only know the terms of the trust that they are administering but also must be able to produce those terms for inspection by courts and other interested parties. However, this is [read more]
Historically, deeds could not be executed electronically but rather by wet ink and only on paper (or parchment or vellum). However, recent changes authorise electronic execution, as discussed below. This is ‘Part 1’ of an article that focuses on company execution. We are planning to prepare more articles on individual execution in the coming months. [read more]
On Monday 19 June 2023, Treasury released an exposure draft to alter the non-arm’s length income (NALI) laws. While a ‘2 multiple’ cap is proposed for certain expenses, the exposure draft legislation — if implemented — could have a significant impact for the SMSF industry. One aspect in particular stands out that is highly relevant to [read more]
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