DBA SMSF News

DBA SMSF News is our monthly newsletter which covers ongoing changes and issues in SMSFs. Subscribers receive the newsletter free each month!

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Edition	Softcopy
January 2012 FY2012 SMSF Checklist
February 2012 Corporate trustees for SMSFs Excess contributions tax

Previous Editions

2011 Editions of DBA News

Edition	Softcopy
December 2011 Controversial TA 2010/2 and excess contributions Recent excess contributions AAT decision SMSF and property development checklist
November 2011 New ATO ID released: impact for SMSF succession planning
October 2011 SMSF borrowing clarifications SMSF succession planning
September 2011 SMSFs and loss of capacity
August 2011 TR 2011/D3 and what it means for reversionary pensions
July 2011 SMSFs and unit trusts
June 2011 SMSFs — Collectables Pension minimum payments Annual Update Service
May 2011 — 2011-12 Budget Update Excess contributions tax Super rebate Trading stock Director penalty notices Minimum pension payments Increased contributions cap Freeze on Superannuation co-contribution indexation Superannuation guarantee payments to increase
May 2011 Binding death benefit nominations v auto-reversionary pensions Pensions — general planning and structuring
April 2011 SMSF borrowings — holding or bare trusts Unpaid present entitlements
March 2011 Binding Death Benefit Nominations
February 2011 AAT decisions affecting superannuation
January 2011 FY2011 SMSF Checklist

2010 Editions of DBA News

Edition	Softcopy
December 2010 Reversionary pensions Insurance update
November 2010 SMSFs investing in unit trusts
October 2010 ATO clarification of borrowing isses
September 2010 SMSF related party lending Practical advantages of and SMSF corporate trustee
August 2010 SMSF – Property development The main super tests Practical Considerations The New Borrowing Laws Explained
July 2010 Final SMSF Cooper review recommendations Recent changes impacting SMSF deeds
July 2010 – Borrowing Special Recent changes to super borrowing laws
June 2010 Refinancing Allowed Only a single asset may be acquired No borrowing to fund property development ‘Replacement Asset’ clarification Personal Guarantees Transitional Rules
May 2010 Cooper Review: Borrowing is here to stay (for at least two years) SMSFs to be subject to the SCT No more in-house assets Independent valuations for related party transactions Assets to be valued at net market value No more collectables and personal use assets Government’s Response to Henry Review: No reduction of superannuation’s current tax concessions Contribution caps for those with low balances Low income earners government contribution Raising the superannuation guarantee age limit from 70 to 75 Increasing the superannuation guarantee rate to 12%
April 2010 Taxpayer Alert 2010/2 on strategies designed to circumvent the excess contributions tax regime SMSF Borrowings and instalment warrants – recent government announcement.
March 2010 Strategies for converting pre-1999 unit trusts to non-geared trusts The latest from the ATO on member guarantees given to support SMSF loans A recent ruling on what is a ‘contribution’
February 2010 Key tips and traps relating to SMSF investment in unit trusts News from the ATO on anti-detriment deductions
January 2010 Tax effective borrowing structures

2009 Editions of DBA News

Edition	Electronic Copy
December 2009 Tips for making the most of the small business CGT concession Recent news from the ATO on adding to existing pensions with reserve amounts SMSF borrowing update
November 2009 Tips and traps with BDBNs and SMSF wills Holding insurance in super, including an update on recent developments
October 2009 SMSF borrowing Pension exemption hotspots
September 2009 Special income Minimising the risk of noncompliance
August 2009 Critical issues in managing excess contributions
July 2009 30 June 2009: what happens next for pre-1999 unit trusts? Unpaid entitlements: ATO concedes some ground but SMSFs must remain vigilant Annual Update Service
June 2009 Key Ruling on Contributions SGC & Excess Contributions 30 June 2009 Deadline for Related Unit Trusts
May 2009 2009-10 Budget Update
March 2009 – Pension Special Minimum pension payments officially lowered!
March 2009 Anti-detriment deductions Div 7A and gearing strategies
February 2009 Super and bankruptcy: protecting your nest egg

2008 Editions of DBA News

Edition	Softcopy
December 2008 Sole purpose companies SMSFs & artwork Guaranteed pensions in a downward market? New Guidance Statement for SMSF auditors
November 2008 SMSF planning tips to avoid end-of-year headaches SMSF property development
October 2008 Switching to SMSFs in the economic downturn Top 5 estate planning hotspots
September 2008 The ATOs key binding nomination issues for SMSF Restructuring in the downturn Traps in borrowing documents
August 2008 ATO spotlight on non-cash contributions to super SMSF and Trust distributions SMSF deed upgrades
July 2008 - Special Edition - Annual Update Service
July 2008 SMSF Succession – an issue for all SMSFs Lump sums for terminally ill Anti-detriment deductions
June 2008 BDBNs — peace of mind Change of trustee case New draft ruling on residency
May 2008 Capital protected borrowing expenses & SMSF SMSFs & unit trusts End of financial year super checklist for advisers
April 2008 ATO releases first significant guidance on SMSF borrowing Does my investment property make me gainfully employed Good documentation avoids litigation: a cautionary tale
March 2008 SMSF borrowing update A deed is a deed indeed — SMSF trust deeds
February 2008 Critical SMSF deed issues Superannuation and Centrelink Keep SMSF deeds Current

2007 Editions of DBA News

Edition	Softcopy
December 2007 SMSF borrowing hot topics Investment reservings Converting APs into ABPs
November 2007 Converting to new pension? Mind the triggering events! Do you need an Enduring Power of Attorney?
October 2007 New laws open up investment in instalment warrants Online SMSF Deeds: the Risks
September 2007 Caution for SMSF trustees travelling overseas Auditors and SMSF trust deeds: What the ATO say
September 2007 - SMSF Documentation - Recent Reforms
August 2007 Crystallisation Should I upgrade my deed? Seven ‘must know’ questions
May 2007 Super – maximise tax free $1m contribution and succession planning Reserving and pension
April 2007 Pension Regulations Finalised Business Real Property Contributions Splitting Update
March 2007 Super legislation passed Existing pension — tax-free Turn on the TAP? Convert a DBP into a TAP? Contribution split — surprise?
February 2007 Insurance and death Unit trusts: key issues Excess undeducted contribution
January 2007 New draft pension regulations released

2006 Editions of DBA News

Edition	Softcopy
December 2006 Estate planning tool Child reversionary pensions: window of opportunity
November 2006 Budget planning for clients Update: ATO and SMSFs
October 2006 Business and investment structuring post-budget New ATO ID undermines afforestation arrangement
September 2006 Special income and SMSFs: TR 2006/7
August 2006 Acquisitions of property via unit trusts Compulsory super cashing-abolished in law? Tenants-in-common agreements Contribution splitting
July 2006 Trust cloning Asset protection and discretionary trusts Contribution splitting in FY06
June 2006 Super budget issues
May 2006 Service Entity Arrangements: ATO’s TR 2006/2
April 2006 Private rulings Negatively gearing overseas rental properties Franking credits and life tenants Can SMSFs with individual trustees pay ETPs?
March 2006 Contributions splitting Transition to retirement

2005 Editions of DBA News

Edition	Softcopy
November 2005 New pension regulations Is a spouse an eligible employee?
October 2005 Double tax on the value of SMSF assets! Recent ATO determination and draft ruling and; Payment of ETPs from SMSFs
September 2005 SMSFs with individual trustees cannot pay ETP Salary sacrificing & non-commutable Pension
August 2005 Trust cloning for SMSFs
July 2005 What is tax effective estate planning? CGT — change in ownership of a family company or trust
June 2005 Non-commutable pensions
May 2005 Defined benefit pension Superannuation surcharge to cease Splitting of contributions with spouse Choice of fund Super guarantee changes Superannuation holding accounts special account
April 2005 Defined benefit pensions update
March 2005 Choice of fund and SMSFs
February 2005 SMSF deed issues

2004 Editions of DBA News

Edition	Softcopy
November 2004 Buy-sell agreements SMSF deed issues Disclaiming under a Will; and Reverting a pension
October 2004 Succession to a trust ATO & record keeping Market linked pensions & estate planning SMSFs - GST trap
September 2004 New Enduring Powers of Attorney - Victoria Withdrawal & recontribution Expenses as contributions Defined benefit pensions update
August 2004 SMSF trust deeds
June 2004 Complying pensions
May 2004 - Special Budget Edition SMSFs paying DBPs What do the new DBP rules provide? The transitional relief Should SMSFs set up before 12 May 2004 amend their deeds? Minimum benefits Contributions to be allocated Will the new rules be amended? Surcharge reduction Co-contributions
May 2004 SMSFs & artwork New Power of Attorney - Victoria Reduced tax on excess ETPs Family trust election - amnesty
April 2004 Trustee liability New SMSF members Bankruptcy & super Proposed super rules
March 2004 Pension changes New Enduring Powers of Attorney - Victoria CGT exemption for deceased estates Death benefit disputes & SMSFs
February 2004 The pension PDS Binding Nominations

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