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Author Archive | Philippa Briglia

About Philippa Briglia

Here are my most recent posts

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SMSFs –– the CGT withholding regime on property transfers is far broader than many think

By: Philippa Briglia, Lawyer ([email protected]) and Daniel Butler, Director ([email protected]), DBA Lawyers Most people by now may be aware of the non-resident capital gains tax withholding (‘Withholding Regime’), which applies to vendors disposing of certain taxable property. Broadly, the Withholding Regime was introduced to allow the Australian government to obtain tax in respect of foreign [read more]

sds

Check your market linked pension strategy!

By: Philippa Briglia, Lawyer and Daniel Butler, Director, DBA Lawyers The mid-2017 superannuation reforms have had a profound impact on market linked pensions (‘MLPs’). While most of the planning should have already been implemented, there is still some opportunity to review and potentially restructure clients with MLPs. We briefly examine below the treatment of an MLP [read more]

Family Law

Family Law SuperSplitting Kit for SMSFs

DBA Lawyers is thrilled to announce that we are putting the finishing touches on our Family Law SuperSplitting Kit for SMSFs. Working in consultation with Australia’s leading SuperSplitting legal expert Stephen Bourke, we have designed this kit to assist and provide advisers and SMSF trustees with practical guidance on the steps required to ‘split’ superannuation [read more]

piggy bank

Total superannuation balance and small business CGT contributions post 30 June 2017

Philippa Briglia, Lawyer, and Bryce Figot, Special Counsel, DBA Lawyers Introduction One important point that may have been overlooked in the midst of the reforms is that while members with a total superannuation balance (‘TSB’) of $1.6 million or more on the last 30 June will not be able to make any non-concessional contributions (‘NCCs’) [read more]

housedollar

Big changes for LRBAs on the horizon?

Co-Author Bryce Figot, Special Counsel, DBA Lawyers Treasury recently released some potentially game-changing exposure draft legislation in relation to limited recourse borrowing arrangements (‘LRBAs’) and their interaction with the transfer balance cap and total superannuation balance provisions. These are significant changes for Fund trustees considering entering into an LRBA in the future. Importantly, the amendments [read more]