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By: Daniel Butler, Director, DBA Lawyers and Philippa Briglia The information below is a broad snapshot summary of recently enacted super reform measures as at 20 December 2016. Note, further reforms have yet to issue. The reforms outlined below largely apply from 1 July 2017 unless stated otherwise. Transfer balance cap A transfer balance cap [read more]
Transfer balance cap As the key super reforms (primarily contained in the Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (Cth)) is now law, it is an ideal time to consider the impact of the superannuation reforms on succession planning. The focus of this article is the interaction between pensions payable to minor children [read more]
Daniel Butler and I are senior fellows at Melbourne Law School and lecture a subject titled LAWS70267 Taxation of Superannuation. It’s a five day intensive subject. It will next run in February 2017. We’ve been putting the finishing touches on it to ensure the subject is fully up to date for all changes including the [read more]
The ATO’s online Super Fund Lookup (www.superfundlookup.gov.au) (‘Lookup’) contains the ATO’s record of the current compliance status of SMSFs. Employers and large superannuation funds can utilise the Lookup to determine the credentials of the SMSF (eg, whether it is treated as complying) for the purposes of super contributions and rollovers. In the normal course of [read more]
By: Daniel Butler, Director and Rebecca James, Special Counsel Overview of TD 2016/16 The Australian Taxation Office (‘ATO’) released Taxation Determination TD 2016/16 — Income tax: will the ordinary or statutory income of a self-managed superannuation fund be non-arm’s length income under subsection 295-550(1) of the Income Tax Assessment Act 1997 (ITAA 1997) when the parties to [read more]
Introduction The Department of Treasury on 27 September 2016 released the second tranche of exposure draft legislation and explanatory material in relation to the Federal Government’s proposed superannuation reforms. These materials provide long-awaited detail on the workings of the $1.6 million transfer balance cap measure. This article explains some key take-away points about this measure. [read more]
Treasury has released the exposure draft of the Bill that would introduce the $1.6 million transfer balance cap. The draft legislation answers a vital question: what does the $1.6 million transfer balance cap mean for succession planning? (Note that this article is premised on the very dangerous assumption that the ultimate legislation will look exactly [read more]
By: Daniel Butler, Director, DBA Lawyers On 15 September 2016 the Government, following four months of considerable adverse feedback on its $500,000 lifetime non-concessional contributions (‘NCCs’) cap proposal announced on 3 May 2016, has decided to drop this measure (which was retroactive to 1 July 2007) for a more palatable and prospective contributions limit that [read more]
I have put together this flowchart explaining the new non-concessional contribution (‘NCC’) rules, in particular how clients will transition to the new rules come 1 July 2017. I suspect all advisers will have clients for whom this information is relevant and many client might want to make large NCCs before 1 July 2017. We will [read more]
We are about to enter a period of substantial reform. We have therefore prepared a brief ‘stock take’ of what the reform proposals look like as at the start of July 2016. In particular, we consider the proposals announced in the 3 May 2016 Federal Budget by the Liberal Government. We also briefly compare these [read more]
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