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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]
Daniel Butler ([email protected]), Director 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 one [read more]
Daniel Butler ([email protected]), 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 payable on an [read more]
Daniel Butler ([email protected]), Director, DBA Lawyers The Financial Adviser Standards and Ethics Authority (‘FASEA’) has finalised the acceptable pathways that advisers can take to meet FASEA’s education standards. We outline below how existing and prospective advisers can meet FASEA’s education standards under the Australian financial services licence (‘AFSL’) regime. Each adviser should consider their own [read more]
This article covers the CPD obligations on licensed advisers and licensees that are covered by the Australian financial services licence (‘AFSL’) regime. [read more]
The ATO is a large bureaucracy and produces a lot of guidance material. Generally the ATO feels bound by its published material from an administrative viewpoint. However, only certain publications bind the ATO. Thus it is important that advisers and taxpayers understand the range of material (or products) published by the ATO and the level [read more]
Daniel Butler ([email protected]), Director, DBA Lawyers This article highlights the value of ordering unit trust documents from a law firm with the relevant expertise such as DBA Lawyers. DBA Lawyers has always focused on providing quality documents and solutions instead of competing with other document suppliers on pricing (especially non-qualified and non-expert suppliers). In the [read more]
Congratulations to Bryce Figot, Special Counsel of DBA Lawyers, for his selection by his peers for inclusion in the 12th Edition of The Best Lawyers in Australia. For the full list, see https://www.bestlawyers.com/current-edition/Australia [read more]
The decision in Re Marsella [2019] VSC 65 highlights the importance of trustees of SMSFs exercising their discretion to pay death benefits in good faith, with real and genuine consideration and in accordance with the purpose for which their power was conferred. [read more]
Daniel Butler, Director ([email protected]) and Shaun Backhaus, Lawyer ([email protected]) The next Federal election, according to our current Prime Minister Mr Scott Morrison, will be held in May 2019 and, if the Labor Government is elected, significant change is likely. Thus, a brief ‘stock take’ of what the superannuation landscape will look like under a Labor Government [read more]
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