On 1 July 2020, DBA Lawyers will make available the latest version of our SMSF governing rules for all Annual Update Service subscribers. In addition to covering all relevant legal changes (including superannuation law, case law and ATO materials), the latest version of our SMSF governing rules includes many value-added features such as new COVID-19 [read more]
In the context of social distancing and the ‘work-from-home’ culture COVID-19 has demanded, corporations have had to adapt their standard means of holding meetings and executing deeds. Accordingly, on 5 May 2020, Josh Frydenberg, made a determination under the new s 1362A of the Corporations Act 2001 (Cth) (‘CA’) called the Corporations (Coronavirus Economic Response) Determination [read more]
The long-standing position at common law has been the formality that a deed must be written on parchment, vellum or paper. Accordingly, it has been widely accepted that a deed cannot be made electronically. The first key change to this position was in 2018 when the New South Wales (‘NSW’) government amended the Conveyancing Act [read more]
Overview There have been numerous SMSF advisers putting forward their views on whether an SMSF trustee needs to pass on rent relief to a related party tenant in view of the COVID-19 impact on the economy. The two main opposing views that have captured recent press publicity are summarised as follows: Unless rent relief is [read more]
DBA Lawyers provides the best SMSF governing rules and related documents, with numerous value-added features. This article briefly explains why our SMSF documents are the best available. Recent changes to DBA Lawyers’ SMSF governing rules Our latest DBA Lawyers’ SMSF governing rules (version 2020/21) comes with the following upgrades: enhanced binding death benefit nomination (‘BDBN’) [read more]
