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Is an alternate director for an SMSF better than a successor director? Part 1

By Christian Pakpahan, Lawyer and Daniel Butler, Director,DBA Lawyers We compare the option of a director nominating an alternate director in contrast to nominating a successor director in a self managed superannuation fund (‘SMSF’) context to determine which is better. We also provide a brief comparison table below to support our view that alternate directors [read more]

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Total superannuation balance and limited recourse borrowing arrangements: Part 2

Joseph Cheung ([email protected]), Lawyer and Daniel Butler ([email protected]), Director, DBA Lawyers Under certain circumstances, an individual member’s total superannuation balance (‘TSB’) will be increased by their share of the outstanding balance of a limited recourse borrowing arrangement (‘LRBA’) that commenced on or after 1 July 2018 when the Treasury Laws Amendment (2018 Superannuation Measures No. [read more]


Superannuation proceeds trusts: can you establish one after a client’s death?

By Bryce Figot ([email protected]), Special Counsel, DBA Lawyers (Note: this article is only a very brief discussion of one aspect of superannuation proceeds trusts — for a complete guide to superannuation proceeds trusts, see In this article I discuss whether a superannuation proceeds trust can be set up after death. However, first I pause [read more]

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