Joseph Cheung, Lawyer and Daniel Butler, Director, DBA Lawyers Significant time has passed since the introduction of the transfer balance cap (‘TBC’). During this period, many have become aware of the potential trap caused by the TBC for SMSF members who receive payments above the account-based pension (‘ABP’) minimum annual amount, and have responded by [read more]
Daniel Butler, Director There are many strategies put forward on how to provide smooth and effective succession for self managed superannuation funds (‘SMSFs’). Fortunately, while there is no ‘one size fits all’ solution, there are a number of strategies that are simple and cost effective that can substantially bolster your position and set the ‘foundations’ [read more]
DBA Lawyers is launching The Complete Guide to Super Proceeds Trusts. It covers: What exactly is an SPT? What is the key benefit of setting up an SPT? What checklist should advisers retain on file to help evidence that they have thoroughly considered whether to implement an SPT? Can an SPT be set up after [read more]
