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About Daniel Butler
Dan is recognised as one of Australia's leading SMSF lawyers complemented by his taxation and commercial expertise. He has worked predominantly in the fields of tax and superannuation over the past 36 years, is a qualified Chartered Tax Adviser, Chartered Accountant and has an MBA from the University of Melbourne.
Dan is a regular seminar presenter on tax and SMSF topics and has published extensively in these areas. Dan regularly presents for the major professional bodies including the SMSF Association, The Tax Institute, Chartered Accountants Australia and New Zealand and DBA Network.
Dan is a member of the ATO's Super & Employment Change Committee, The Tax Institute's National Superannuation Committee, the Law Institute of Victoria's Tax Committee and is involved with a number of other tax and SMSF committees. Dan presents on the subject of Taxation of Superannuation at the University of Melbourne's Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor™.
About Daniel Butler Find more about me on:
Here are my most recent posts
We consider the latest in SMSF borrowing, focusing on when a holding trust is a bare trust and why it matters. Is a ‘holding trust’ a bare trust? The status of the ‘holding trust’ may have a significant bearing on the LRBA’s long-term CGT and related tax efficiency. Bill Shorten, the then Assistant Treasurer announced [read more ]
Introduction In recent times we have seen significant changes to the rules surrounding pensions. At last, these rules appear to be reasonably settled with the finalisation of TR 2011/D3 (in the form of TR 2013/5 and SMSFD 2013/2) and the expanded income tax regulations (refer to regs 307-125.02 and 995-1.01 of the Income Tax Assessment [read more ]
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