By Kimberley Noah ([email protected]), Lawyer, and Daniel Butler ([email protected]), Director, DBA Lawyers What is Single Touch Payroll? The Single Touch Payroll (‘STP’) regime was introduced to provide the ATO with real time information on employer PAYG and superannuation obligations. It also provides employees with greater transparency of their salary and reportable superannuation and fringe benefit [read more]
Shaun Backhaus, Lawyer ([email protected]) and Bryce Figot, Special Counsel ([email protected]), DBA Lawyers The DBA Network SMSF Podcast is now in full swing with our third episode being released in the first week of June. Below we give an overview of what is discussed in the May and June podcasts. June 2019 – Election results and [read more]
By Christian Pakpahan, Lawyer and Daniel Butler, 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 [read more]
DBA Network Pty Ltd is proud to present its latest offering: The DBA Network SMSF Podcast. DBA Network Pty Ltd will be releasing a Podcast each month where at least one key issue facing the SMSF industry will be discussed. This includes things such as: Legislative and regulatory developments Latest SMSF cases Analysing SMSF strategies [read more]
By Christian Pakpahan, Lawyer and Daniel Butler, 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 [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]
By William Fettes,Senior Associate,([email protected]), DBA Lawyers The website for DBA Lawyers’ Annual Update Service has been updated with a number of improvements for subscribers, including a fully integrated user experience for those clients who are registered with DBA Online— our online ordering platform. This article sets out the numerous benefits and features of the service [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]
