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The following strategy is generating a lot of interest, however, I think — unless and until we receive better clarification from the ATO — advisers should take caution and seek private binding rulings for both the individual and the fund. The strategy is as follows: Step 1 — A person aged between preservation age and [read more]
If someone is between preservation age and 60, generally TRIS payments are taxable. However, reg 995-1.03 suggests that there’s a way for them to be treated as a lump sum … this can make the amounts tax free under the low rate cap amount. A recent article suggests that the ATO have issued a private [read more]
A DBA Lawyers company offers many advantages that are not found anywhere else. These benefits are present for all companies, even if the company is not an SMSF trustee. New companies through DBA Lawyers are provided with our constitution at the outset and can enjoy all the benefits discussed here straight away. On the other [read more]
The Federal Parliament recently passed legislation which affects the tax treatment of limited recourse borrowing arrangements. The Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 (Cth) (‘Act’) received Royal Asset on 16 September 2015. We consider relevant aspects of the amendments made to the Income Tax Assessment Act 1997 (Cth) (‘ITAA 1997’) [read more]
The final FSI report — released in December 2014 — recommended that the government: Remove the exception to the general prohibition on direct borrowing for limited recourse borrowing arrangements by superannuation funds. More specifically, it stated: Government should restore the general prohibition on direct borrowing by superannuation funds by removing Section 67A of [read more]
Naturally, it is always important for an SMSF to comply with the various laws that govern it. However, I thought this might be a good opportunity to reflect on the latest updates on the compliance landscape. Penalties have increased It was big news when the ATO was granted the right to unilaterally impose monetary penalties [read more]
In an attempt to simplify the SG regime, and reduce the penalties associated with the SGC, the Government has introduced the draft Superannuation Guarantee Legislation Amendment (Simplification) Bill 2015, which if passed, will apply from 1 July 2016. This article will consider the key amendments proposed, and give some practical examples of the difficulties of [read more]
DBA Lawyers is pleased to announce that an existing self managed superannuation fund (‘SMSF’) with members over 55 years of age has been added to the recognised overseas pension scheme (‘ROPS’) list. Background Under UK law, an Australian superannuation fund must satisfy the requirements of a qualified recognised overseas pension scheme (‘QROPS’) to be able [read more]
1 July 2015 was the day that saw the removal of all but one Australian superannuation fund from the UK’s Registered Overseas Pension Scheme (‘ROPS’) list due to changes in UK laws on 6 April 2015. Since this time lawyers, large industry funds, professional associations and the Australian Treasury have been trying to assist Her [read more]
Ever since TD 2013/22 and ATO ID 2012/16 many have considered contribution reserving to be a ‘lay down misere’. However, there are various possible difficulties practitioners must be aware of. The ATO has recently addressed one of these difficulties by releasing the new ATO form ‘Request to adjust concessional contributions’ (NAT 74851). This form notifies [read more]
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