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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EditionSoftcopy
January 2012
  • FY2012 SMSF Checklist
  • February 2012
  • Corporate trustees for SMSFs
  • Excess contributions tax
  • Previous Editions

    2011 Editions of DBA News
    EditionSoftcopy
    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
    EditionSoftcopy
    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
    EditionElectronic 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
    EditionSoftcopy
    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
    EditionSoftcopy
    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
    EditionSoftcopy
    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
    EditionSoftcopy
    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
    EditionSoftcopy
    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