Daniel Butler ([email protected]), Director, DBA Lawyers Introduction An SMSF trustee paying a pension to a member who is under 60 years must generally withhold pay as you go (‘PAYG’) and pay that amount to the ATO within certain time frames. This article examines when an SMSF trustee paying a pension should pay the relevant PAYG [read more]
Joseph Cheung ([email protected]), Lawyer and Bryce Figot ([email protected]), Special Counsel, DBA Lawyers Since the beginning of 2018, there have been many important changes for SMSF auditors. These changes also impact the rest of the SMSF industry. DBA Lawyers is now offering an SMSF Auditor’s Kit. Overview This kit provides a single licence for multi-use by [read more]
By William Fettes ([email protected]), Senior Associate and Daniel Butler ([email protected]), Director, DBA Lawyers Under the ATO view set out in TR 2013/5, a member’s pension ceases for tax law purposes on their death unless an eligible dependant is automatically entitled to receive the pension as a reversionary beneficiary. A nomination will broadly fail to satisfy [read more]
By Christian Pakpahan, Lawyer and Daniel Butler, Director,DBA Lawyers On 12 March 2019 the Australian Taxation Office (‘ATO’) updated their website to clarify its approach to dealing with the application of annual leave loading (‘AL loading’) for the purposes of the superannuation guarantee (‘SG’) regime. 1 SG and ordinary time earnings (‘OTE’) Superannuation is broadly [read more]
DBA Network Pty Ltd is proud to present its latest offering: The DBA Network SMSF Podcast. DBA Network Pty Ltd will be releasing a Podcast each month where at least one key issue facing the SMSF industry will be discussed. This includes things such as: Legislative and regulatory developments Latest SMSF cases Analysing SMSF strategies [read more]
