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Author Archive | Shaun Backhaus

About Shaun Backhaus

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Deed of trust

Why you should order discretionary trusts from DBA Lawyers

While DBA is recognised as Australia’s leading SMSF law firm, it is also well known for its trust law experience and trust documents. We believe that we offer an excellent discretionary trust deed that is easy to read, provides great flexibility and reflects the latest legal developments. As lawyers advising on discretionary trust issues and [read more]

Trader writing increasing graph on coins stacking for investment profit growth and saving concept.

Family trust subject to surcharge land tax in NSW as deed did not exclude foreign persons

Overview Unless a discretionary trust deed excludes foreign persons, foreign trustees and foreign corporations, significant additional duty and land tax is typically imposed if the trust acquires residential property. The best way to minimise such tax is to make sure you obtain assistance from a quality supplier and obtain advice well in advance. Why did [read more]

Deed of Trust

Lost deed case – Lawyer gives expert evidence on likely terms of missing trust deed

The case of Northgate Park v Floyd [2022] VSC 783 (Northgate Park) provides an interesting development in how courts may approach the issue of a lost trust deed. Northgate Park represents a less strict approach to determining the terms of a trust where a deed is lost. Facts Northgate Park resulted out of other litigation [read more]


Re Rentis Pty Ltd [2023] QSC 252 — Court considers attorney power to ‘renew’ a BDBN

The case of Re Rentis Pty Ltd [2023] QSC 252 (Re Rentis) provides a helpful interpretation of an attorney’s powers to make a binding death benefit nomination (BDBN). This case examines the meaning of a term often found in enduring powers of attorney (EPA) and provides an expansive view of an attorney’s powers to make [read more]

Deed of trust

Recent case law on UPEs and Div 7A – what should you tell clients?

On 13 September 2023, Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Bill 2023 (Cth) was introduced into the House of Representatives (NALE Bill). The NALE Bill provide guidance on changes to the non-arm’s length expense (NALE) provisions introduced in s 295-550(1)(b) and (c) of the Income Tax Assessment Act 1997 [read more]


ATO checklist for trust distributions

Overview The taxation and administration of trusts continues to be an area of development. The Commissioner’s application of long forgotten tax provisions (in form of s 100A of the Income Tax Assessment Act 1936 (Cth) (ITAA 1936)), and recent court cases extending the obligations of trustees to consider beneficiaries (in form of Re Owies Family Trust [2020] [read more]

ace of hearts

Advantages of the DBA Lawyers SMSF deed (2023-24)

DBA Lawyers latest SMSF governing rules and related documents include many 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 2023-24) comes with the following upgrades: express power for the proposed $3m+ tax on [read more]

SMSF succession strategies

Preserve the intended control of a company using successor directors

Small private companies are widely used to manage and control financial affairs. They can be used as companies in their own right, but they are also commonly used as trustees for SMSFs and other trusts. Whether a company acts as trustee or not, the directors have day-to-day control over the company. Despite the importance of [read more]