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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]
On Friday 23 June 2023, DBA Lawyers is presenting a webinar on the recently issued ATO Taxpayer Alert TA 2023/2 discussing diverting profits of a property development project to a self managed superannuation fund, through the use of a special purpose vehicle. The ATO set out various concerns. This Taxpayer Alert is relevant for ALL [read more]
The issue of a lost deed can create uncertainty and complications within a trust, including a superannuation fund. When critical documents are lost, the effects can be far-reaching and cause legal and administrative complexities. Over the past four months, six important judgements have significantly evolved the law on lost deeds, providing greater certainty for trustees. [read more]
Overview The ATO has various powers it can exercise to deal with SMSF non-compliance. One such power is to provide a rectification direction (RD) to an SMSF trustee under s 159 of the Superannuation Industry (Supervision) Act 1993 (Cth) (SISA). Guidance on RDs is provided to ATO officers in Law Administration Practice Statement 2023/1 (PSLA). [read more]
There is a common misconception as to how a total superannuation balance (TSB) is calculated. This misconception can mean that, although an individual’s ‘net’ balance might be well under $3M, they might still be liable to the announced new tax on $3M+ balances! [read more]
DBA Lawyers has advised and represented numerous SMSF auditors who are being audited by the ATO and ASIC. On Wednesday 12 April 2023, Bryce Figot of DBA Lawyers will present an exclusive webinar on what to expect from ATO audits and how to best prepare for them. If all goes well in an ATO audit [read more]
The SMSF Association 2023 National Conference was held this week in Melbourne. I commend the SMSF Association for putting on such a great conference, not just this year but every year! I congratulate William Fettes and Daniel Butler. At a special dinner on the night before the conference, Will received a special award for receiving [read more]
On Friday 3 March 2023, Bryce Figot will present our monthly SMSF Online Update. It will contain both a general SMSF update and a spotlight on new ATO material regarding pre-death withdrawals. The ATO have recently stated that where a member requests an amount to be paid from their fund before they died, but died [read more]
Every year, ongoing changes are made to our super, tax and related laws that impact SMSFs. Failing to respond to these changes can result in SMSF trustees failing to maximise opportunities, being limited in their actions and being exposed to legal and other risks. For example, an SMSF deed with limited investment powers may be [read more]
William Fettes receives SMSF Specialist Advisor award DBA Lawyers would like to congratulate William Fettes, Senior Associate, for his outstanding performance in obtaining accreditation as an SMSF Specialist Advisor (SSA) last year. The SSA program is a 12-month course which provides participants with comprehensive SMSF training and technical skills as well as the SSA accreditation. [read more]
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