By Daniel Butler, Director, DBA Lawyers A unit trust is a popular structure to hold property and other investments. This article examines numerous methods how an SMSF may invest in a unit trust. Multiple unitholders Many publicly offered managed investment funds are structured as a unit trust to allow multiple investors to invest in a [read more]
Daniel Butler ([email protected]), Director, DBA Lawyers This article examines who is authorised to provide taxation advice in view of the limitations in the Corporations Act 2001 (Cth) (‘CA’) on advisers relating to who can provide financial product advice. Broadly, there are a number of exemptions in the CA and Corporations Regulations 2001 (Cth) (‘CA Regs’) [read more]
Joseph Cheung ([email protected]), Lawyer and Bryce Figot ([email protected]), Special Counsel, DBA Lawyers Imagine a conflict between pension documentation and a binding death benefit nomination (‘BDBN’) in a self managed superannuation fund (‘SMSF’) context. For example, the pension documentation states that the pension is reversionary to the surviving spouse; however, the BDBN states that the death [read more]
Daniel Butler ([email protected]), Director, DBA Lawyers Not only does DBA Lawyers have the best SMSF governing rules and related SMSF documents available, we offer many value added benefits that are not available elsewhere. Recent changes to DBA Lawyers’ SMSF governing rules The new and improved version of the DBA Lawyers’ SMSF governing rules come with [read more]
By Kimberley Noah ([email protected]), Lawyer, and Daniel Butler ([email protected]), Director, DBA Lawyers What is Single Touch Payroll? The Single Touch Payroll (‘STP’) regime was introduced to provide the ATO with real time information on employer PAYG and superannuation obligations. It also provides employees with greater transparency of their salary and reportable superannuation and fringe benefit [read more]
