ATO – DBA Lawyers https://www.dbalawyers.com.au Leading SMSF Law Firm Tue, 21 Jan 2020 07:15:57 +0000 en-US hourly 1 NALI –– unit trusts and draft LCR 2019/D3 https://www.dbalawyers.com.au/announcements/nali-unit-trusts-and-draft-lcr-2019-d3/ https://www.dbalawyers.com.au/announcements/nali-unit-trusts-and-draft-lcr-2019-d3/#respond Fri, 20 Dec 2019 05:00:54 +0000 http://www.dbalawyers.com.au/?p=10236 read more]]]> https://www.dbalawyers.com.au/announcements/nali-unit-trusts-and-draft-lcr-2019-d3/feed/ 0 NALI – is the ATO’s net too wide? https://www.dbalawyers.com.au/ato/nali-is-the-atos-net-too-wide/ https://www.dbalawyers.com.au/ato/nali-is-the-atos-net-too-wide/#respond Sat, 30 Nov 2019 23:00:04 +0000 http://www.dbalawyers.com.au/?p=10198 read more]]]> https://www.dbalawyers.com.au/ato/nali-is-the-atos-net-too-wide/feed/ 0 NALI –– warning –– draft LCR 2019/D3 https://www.dbalawyers.com.au/ato/nali-warning-draft-lcr-2019-d3/ https://www.dbalawyers.com.au/ato/nali-warning-draft-lcr-2019-d3/#respond Fri, 29 Nov 2019 00:00:32 +0000 http://www.dbalawyers.com.au/?p=10222 read more]]]> https://www.dbalawyers.com.au/ato/nali-warning-draft-lcr-2019-d3/feed/ 0 Salary sacrifice amounts and SG changes https://www.dbalawyers.com.au/announcements/salary-sacrifice-amounts-and-sg-changes/ https://www.dbalawyers.com.au/announcements/salary-sacrifice-amounts-and-sg-changes/#respond Thu, 28 Nov 2019 09:50:02 +0000 http://www.dbalawyers.com.au/?p=10171 read more]]]> https://www.dbalawyers.com.au/announcements/salary-sacrifice-amounts-and-sg-changes/feed/ 0 ATO auditing SMSF auditors: a warning to advisers https://www.dbalawyers.com.au/ato/ato-auditing-smsf-auditors-a-warning-to-advisers/ https://www.dbalawyers.com.au/ato/ato-auditing-smsf-auditors-a-warning-to-advisers/#respond Tue, 26 Nov 2019 00:04:30 +0000 http://www.dbalawyers.com.au/?p=10190 read more]]]> https://www.dbalawyers.com.au/ato/ato-auditing-smsf-auditors-a-warning-to-advisers/feed/ 0 Investment strategies –– what SMSF trustees must do https://www.dbalawyers.com.au/ato/investment-strategies-what-smsf-trustees-must-do/ https://www.dbalawyers.com.au/ato/investment-strategies-what-smsf-trustees-must-do/#respond Mon, 30 Sep 2019 07:00:09 +0000 http://www.dbalawyers.com.au/?p=9984 read more]]]> https://www.dbalawyers.com.au/ato/investment-strategies-what-smsf-trustees-must-do/feed/ 0 Is the superannuation guarantee system in need of an urgent overhaul? https://www.dbalawyers.com.au/ato/is-the-superannuation-guarantee-system-in-need-of-an-urgent-overhaul/ https://www.dbalawyers.com.au/ato/is-the-superannuation-guarantee-system-in-need-of-an-urgent-overhaul/#respond Mon, 19 Aug 2019 07:11:16 +0000 http://www.dbalawyers.com.au/?p=9804 read more]]]> https://www.dbalawyers.com.au/ato/is-the-superannuation-guarantee-system-in-need-of-an-urgent-overhaul/feed/ 0 Penalty interest and TR 2019/2 in the context of SMSFs with LRBAs https://www.dbalawyers.com.au/ato/penalty-interest-and-tr-2019-2-in-the-context-of-smsfs-with-lrbas/ https://www.dbalawyers.com.au/ato/penalty-interest-and-tr-2019-2-in-the-context-of-smsfs-with-lrbas/#respond Sun, 04 Aug 2019 22:00:14 +0000 http://www.dbalawyers.com.au/?p=9611 read more]]]> https://www.dbalawyers.com.au/ato/penalty-interest-and-tr-2019-2-in-the-context-of-smsfs-with-lrbas/feed/ 0 Who can provide taxation advice? https://www.dbalawyers.com.au/ato/who-can-provide-taxation-advice/ https://www.dbalawyers.com.au/ato/who-can-provide-taxation-advice/#respond Tue, 16 Jul 2019 01:45:26 +0000 http://www.dbalawyers.com.au/?p=9570 read more]]]> https://www.dbalawyers.com.au/ato/who-can-provide-taxation-advice/feed/ 0 Reversionary pension vs BDBN: which outcome is preferred? https://www.dbalawyers.com.au/ato/reversionary-pension-vs-bdbn-which-outcome-is-preferred/ https://www.dbalawyers.com.au/ato/reversionary-pension-vs-bdbn-which-outcome-is-preferred/#comments Thu, 04 Jul 2019 11:55:50 +0000 http://www.dbalawyers.com.au/?p=9533 read more]]]> https://www.dbalawyers.com.au/ato/reversionary-pension-vs-bdbn-which-outcome-is-preferred/feed/ 1 Single touch payroll— are SMSFs covered? https://www.dbalawyers.com.au/announcements/single-touch-payroll-are-smsfs-covered/ https://www.dbalawyers.com.au/announcements/single-touch-payroll-are-smsfs-covered/#respond Wed, 26 Jun 2019 08:00:00 +0000 http://www.dbalawyers.com.au/?p=9499 read more]]]> https://www.dbalawyers.com.au/announcements/single-touch-payroll-are-smsfs-covered/feed/ 0 SMSFs to consider PAYG when paying the minimum pension amount prior to 30 June 2019 https://www.dbalawyers.com.au/ato/smsfs-to-consider-payg-when-paying-the-minimum-pension-amount-prior-to-30-june-2019/ https://www.dbalawyers.com.au/ato/smsfs-to-consider-payg-when-paying-the-minimum-pension-amount-prior-to-30-june-2019/#respond Tue, 21 May 2019 22:35:39 +0000 http://www.dbalawyers.com.au/?p=9424 read more]]]> https://www.dbalawyers.com.au/ato/smsfs-to-consider-payg-when-paying-the-minimum-pension-amount-prior-to-30-june-2019/feed/ 0 SMSF Auditor’s Kit https://www.dbalawyers.com.au/ato/smsf-auditors-kit/ https://www.dbalawyers.com.au/ato/smsf-auditors-kit/#respond Wed, 15 May 2019 10:33:44 +0000 http://www.dbalawyers.com.au/?p=9415 read more]]]> https://www.dbalawyers.com.au/ato/smsf-auditors-kit/feed/ 0 Reconciling inconsistencies between reversionary pension nominations and BDBNs https://www.dbalawyers.com.au/ato/reconciling-inconsistencies-between-reversionary-pension-nominations-and-bdbns/ https://www.dbalawyers.com.au/ato/reconciling-inconsistencies-between-reversionary-pension-nominations-and-bdbns/#comments Wed, 01 May 2019 17:24:34 +0000 http://www.dbalawyers.com.au/?p=9396 read more]]]> https://www.dbalawyers.com.au/ato/reconciling-inconsistencies-between-reversionary-pension-nominations-and-bdbns/feed/ 1 ATO confirms the superannuation guarantee status in regards to annual leave loading https://www.dbalawyers.com.au/announcements/ato-confirms-the-superannuation-guaranteestatus-in-regards-to-annual-leave-loading/ https://www.dbalawyers.com.au/announcements/ato-confirms-the-superannuation-guaranteestatus-in-regards-to-annual-leave-loading/#respond Mon, 29 Apr 2019 19:05:23 +0000 http://www.dbalawyers.com.au/?p=9368 read more]]]> https://www.dbalawyers.com.au/announcements/ato-confirms-the-superannuation-guaranteestatus-in-regards-to-annual-leave-loading/feed/ 0 What ATO publications can be relied on? https://www.dbalawyers.com.au/ato/what-ato-publications-can-be-relied-on/ https://www.dbalawyers.com.au/ato/what-ato-publications-can-be-relied-on/#respond Fri, 29 Mar 2019 17:59:49 +0000 http://www.dbalawyers.com.au/?p=9269 read more]]]> https://www.dbalawyers.com.au/ato/what-ato-publications-can-be-relied-on/feed/ 0 What disqualifies you from having an SMSF? https://www.dbalawyers.com.au/ato/what-disqualifies-you-from-having-an-smsf/ https://www.dbalawyers.com.au/ato/what-disqualifies-you-from-having-an-smsf/#respond Mon, 26 Nov 2018 14:28:07 +0000 http://www.dbalawyers.com.au/?p=8996 read more]]]> https://www.dbalawyers.com.au/ato/what-disqualifies-you-from-having-an-smsf/feed/ 0 Minimising lost opportunity: Payments above ABP minimum https://www.dbalawyers.com.au/ato/minimising-lost-opportunity-payments-above-abp-minimum/ https://www.dbalawyers.com.au/ato/minimising-lost-opportunity-payments-above-abp-minimum/#respond Mon, 15 Oct 2018 05:55:51 +0000 http://www.dbalawyers.com.au/?p=8928 read more]]]> https://www.dbalawyers.com.au/ato/minimising-lost-opportunity-payments-above-abp-minimum/feed/ 0 Update on the Australian Financial Complaints Authority(AFCA) https://www.dbalawyers.com.au/ato/update-on-the-australian-financial-complaints-authorityafca/ https://www.dbalawyers.com.au/ato/update-on-the-australian-financial-complaints-authorityafca/#respond Tue, 18 Sep 2018 13:08:25 +0000 http://www.dbalawyers.com.au/?p=8856 read more]]]> https://www.dbalawyers.com.au/ato/update-on-the-australian-financial-complaints-authorityafca/feed/ 0 The sole purpose test substantially clarified by the Full Federal Court in Aussiegolfa Pty Ltd v Commissioner of Taxation. https://www.dbalawyers.com.au/announcements/the-sole-purpose-test-substantially-clarified-by-the-full-federal-court-in-aussiegolfa-pty-ltd-v-commissioner-of-taxation/ https://www.dbalawyers.com.au/announcements/the-sole-purpose-test-substantially-clarified-by-the-full-federal-court-in-aussiegolfa-pty-ltd-v-commissioner-of-taxation/#respond Fri, 24 Aug 2018 05:53:09 +0000 http://www.dbalawyers.com.au/?p=8817 read more]]]> https://www.dbalawyers.com.au/announcements/the-sole-purpose-test-substantially-clarified-by-the-full-federal-court-in-aussiegolfa-pty-ltd-v-commissioner-of-taxation/feed/ 0 SMSFs –– the CGT withholding regime on property transfers is far broader than many think https://www.dbalawyers.com.au/ato/smsfs-the-cgt-withholding-regime-on-property-transfers-is-far-broader-than-many-think/ https://www.dbalawyers.com.au/ato/smsfs-the-cgt-withholding-regime-on-property-transfers-is-far-broader-than-many-think/#respond Wed, 01 Aug 2018 04:00:15 +0000 http://www.dbalawyers.com.au/?p=8757 read more]]]> https://www.dbalawyers.com.au/ato/smsfs-the-cgt-withholding-regime-on-property-transfers-is-far-broader-than-many-think/feed/ 0 Bare trust documents are required where fund trustees are practically unable to hold legal title to fund assets https://www.dbalawyers.com.au/announcements/bare-trust-documents-are-required-where-fund-trustees-are-practically-unable-to-hold-legal-title-to-fund-assets/ https://www.dbalawyers.com.au/announcements/bare-trust-documents-are-required-where-fund-trustees-are-practically-unable-to-hold-legal-title-to-fund-assets/#respond Mon, 09 Jul 2018 09:48:31 +0000 http://www.dbalawyers.com.au/?p=8688 read more]]]> https://www.dbalawyers.com.au/announcements/bare-trust-documents-are-required-where-fund-trustees-are-practically-unable-to-hold-legal-title-to-fund-assets/feed/ 0 Proposed SG amnesty raises opportunities and risks https://www.dbalawyers.com.au/announcements/proposed-sg-amnesty-raises-opportunities-and-risks/ https://www.dbalawyers.com.au/announcements/proposed-sg-amnesty-raises-opportunities-and-risks/#respond Mon, 18 Jun 2018 07:03:21 +0000 http://www.dbalawyers.com.au/?p=8373 read more]]]> https://www.dbalawyers.com.au/announcements/proposed-sg-amnesty-raises-opportunities-and-risks/feed/ 0 How the Federal Budget 2018 will impact SMSFs https://www.dbalawyers.com.au/ato/how-the-federal-budget-2018-will-impact-smsfs/ https://www.dbalawyers.com.au/ato/how-the-federal-budget-2018-will-impact-smsfs/#respond Tue, 15 May 2018 07:01:51 +0000 http://www.dbalawyers.com.au/?p=8323 read more]]]> https://www.dbalawyers.com.au/ato/how-the-federal-budget-2018-will-impact-smsfs/feed/ 0 PAYG withholding on legacy pensions https://www.dbalawyers.com.au/ato/payg-withholding-on-legacy-pensions/ https://www.dbalawyers.com.au/ato/payg-withholding-on-legacy-pensions/#respond Thu, 03 May 2018 07:09:44 +0000 http://www.dbalawyers.com.au/?p=8309 read more]]]> https://www.dbalawyers.com.au/ato/payg-withholding-on-legacy-pensions/feed/ 0 Ensure an SMSF meets the residency tests https://www.dbalawyers.com.au/smsf-compliance/ensure-an-smsf-meets-the-residency-tests/ https://www.dbalawyers.com.au/smsf-compliance/ensure-an-smsf-meets-the-residency-tests/#respond Mon, 30 Apr 2018 07:42:51 +0000 http://www.dbalawyers.com.au/?p=8295 read more]]]> https://www.dbalawyers.com.au/smsf-compliance/ensure-an-smsf-meets-the-residency-tests/feed/ 0 Is SMSF property development good or too good to be true? https://www.dbalawyers.com.au/ato/is-smsf-property-development-good-or-too-good-to-be-true/ https://www.dbalawyers.com.au/ato/is-smsf-property-development-good-or-too-good-to-be-true/#respond Tue, 24 Apr 2018 08:00:42 +0000 http://www.dbalawyers.com.au/?p=8271 read more]]]> https://www.dbalawyers.com.au/ato/is-smsf-property-development-good-or-too-good-to-be-true/feed/ 0 Custodian appointment documents are required where fund trustees are practically unable to hold legal title to fund assets https://www.dbalawyers.com.au/announcements/custodian-appointment-documents-are-required-where-fund-trustees-are-practically-unable-to-hold-legal-title-to-fund-assets/ https://www.dbalawyers.com.au/announcements/custodian-appointment-documents-are-required-where-fund-trustees-are-practically-unable-to-hold-legal-title-to-fund-assets/#respond Fri, 20 Apr 2018 10:21:40 +0000 http://www.dbalawyers.com.au/?p=8262 read more]]]> https://www.dbalawyers.com.au/announcements/custodian-appointment-documents-are-required-where-fund-trustees-are-practically-unable-to-hold-legal-title-to-fund-assets/feed/ 0 What is the status of contribution reserving in light of SMSFRB 2018/1? https://www.dbalawyers.com.au/ato/what-is-the-status-of-contribution-reserving-in-light-of-smsfrb-2018-1/ https://www.dbalawyers.com.au/ato/what-is-the-status-of-contribution-reserving-in-light-of-smsfrb-2018-1/#respond Wed, 28 Mar 2018 01:56:15 +0000 http://www.dbalawyers.com.au/?p=8217 read more]]]> https://www.dbalawyers.com.au/ato/what-is-the-status-of-contribution-reserving-in-light-of-smsfrb-2018-1/feed/ 0 SMSFRB 2018/1: ATO’s view on SMSFs and reserves https://www.dbalawyers.com.au/announcements/smsfrb-2018-1-atos-view-on-smsfs-and-reserves/ https://www.dbalawyers.com.au/announcements/smsfrb-2018-1-atos-view-on-smsfs-and-reserves/#respond Tue, 27 Mar 2018 23:47:32 +0000 http://www.dbalawyers.com.au/?p=8212 read more]]]> https://www.dbalawyers.com.au/announcements/smsfrb-2018-1-atos-view-on-smsfs-and-reserves/feed/ 0 Webinar on SMSF reserves https://www.dbalawyers.com.au/announcements/webinar-on-smsf-reserves/ https://www.dbalawyers.com.au/announcements/webinar-on-smsf-reserves/#respond Thu, 15 Mar 2018 04:59:46 +0000 http://www.dbalawyers.com.au/?p=8180 read more]]]> https://www.dbalawyers.com.au/announcements/webinar-on-smsf-reserves/feed/ 0 SMSFs and transfer balance account reporting https://www.dbalawyers.com.au/ato/smsfs-and-transfer-balance-account-reporting/ https://www.dbalawyers.com.au/ato/smsfs-and-transfer-balance-account-reporting/#respond Wed, 07 Mar 2018 12:45:04 +0000 http://www.dbalawyers.com.au/?p=8167 read more]]]> https://www.dbalawyers.com.au/ato/smsfs-and-transfer-balance-account-reporting/feed/ 0 ATO compliance action penalties for SMSFs https://www.dbalawyers.com.au/ato/ato-compliance-action-penalties-smsfs/ https://www.dbalawyers.com.au/ato/ato-compliance-action-penalties-smsfs/#comments Thu, 01 Mar 2018 06:00:03 +0000 http://www.dbalawyers.com.au/?p=8123 read more]]]> https://www.dbalawyers.com.au/ato/ato-compliance-action-penalties-smsfs/feed/ 1 Check your market linked pension strategy! https://www.dbalawyers.com.au/ato/check-market-linked-pension-strategy/ https://www.dbalawyers.com.au/ato/check-market-linked-pension-strategy/#respond Tue, 06 Feb 2018 11:57:56 +0000 http://www.dbalawyers.com.au/?p=8068 read more]]]> https://www.dbalawyers.com.au/ato/check-market-linked-pension-strategy/feed/ 0 The latest on TRISs: are you in retirement phase? https://www.dbalawyers.com.au/ato/latest-triss-retirement-phase/ https://www.dbalawyers.com.au/ato/latest-triss-retirement-phase/#respond Tue, 06 Feb 2018 04:24:27 +0000 http://www.dbalawyers.com.au/?p=8059 read more]]]> https://www.dbalawyers.com.au/ato/latest-triss-retirement-phase/feed/ 0 SMSFs must tread carefully when dealing with employee share schemes interests https://www.dbalawyers.com.au/ato/smsfs-must-tread-carefully-dealing-employee-share-schemes-interests/ https://www.dbalawyers.com.au/ato/smsfs-must-tread-carefully-dealing-employee-share-schemes-interests/#respond Fri, 12 Jan 2018 01:54:37 +0000 http://www.dbalawyers.com.au/?p=8030 read more]]]> https://www.dbalawyers.com.au/ato/smsfs-must-tread-carefully-dealing-employee-share-schemes-interests/feed/ 0 Spousal contributions and contributions split https://www.dbalawyers.com.au/ato/spousal-contributions-contributions-split/ https://www.dbalawyers.com.au/ato/spousal-contributions-contributions-split/#respond Thu, 23 Nov 2017 00:33:35 +0000 http://www.dbalawyers.com.au/?p=7943 read more]]]> https://www.dbalawyers.com.au/ato/spousal-contributions-contributions-split/feed/ 0 Payments above ABP minimum — Reasons to prospectively document a strategy ASAP https://www.dbalawyers.com.au/ato/payments-abp-minimum-reasons-prospectively-document-strategy-asap/ https://www.dbalawyers.com.au/ato/payments-abp-minimum-reasons-prospectively-document-strategy-asap/#respond Tue, 24 Oct 2017 02:47:43 +0000 http://www.dbalawyers.com.au/?p=7893 read more]]]> https://www.dbalawyers.com.au/ato/payments-abp-minimum-reasons-prospectively-document-strategy-asap/feed/ 0 Is maintaining a second SMSF a Part IVA risk? https://www.dbalawyers.com.au/ato/maintaining-second-smsf-part-iva-risk/ https://www.dbalawyers.com.au/ato/maintaining-second-smsf-part-iva-risk/#respond Fri, 15 Sep 2017 04:37:02 +0000 http://www.dbalawyers.com.au/?p=7812 read more]]]> https://www.dbalawyers.com.au/ato/maintaining-second-smsf-part-iva-risk/feed/ 0 The new age TRIS –– tips and traps https://www.dbalawyers.com.au/ato/new-age-tris-tips-traps/ https://www.dbalawyers.com.au/ato/new-age-tris-tips-traps/#respond Wed, 30 Aug 2017 04:21:58 +0000 http://www.dbalawyers.com.au/?p=7745 read more]]]> https://www.dbalawyers.com.au/ato/new-age-tris-tips-traps/feed/ 0 Managing flexi pensions post 1 July 2017 https://www.dbalawyers.com.au/ato/managing-flexi-pensions-post-1-july-2017/ https://www.dbalawyers.com.au/ato/managing-flexi-pensions-post-1-july-2017/#respond Mon, 14 Aug 2017 07:19:13 +0000 http://www.dbalawyers.com.au/?p=7545 read more]]]> https://www.dbalawyers.com.au/ato/managing-flexi-pensions-post-1-july-2017/feed/ 0 Important trap: Payments above ABP minimum https://www.dbalawyers.com.au/ato/important-trap-payments-abp-minimum/ https://www.dbalawyers.com.au/ato/important-trap-payments-abp-minimum/#respond Sun, 06 Aug 2017 14:00:15 +0000 http://www.dbalawyers.com.au/?p=7680 read more]]]> https://www.dbalawyers.com.au/ato/important-trap-payments-abp-minimum/feed/ 0 Key questions answered for downsizer superannuation contributions https://www.dbalawyers.com.au/ato/key-questions-answered-downsizer-superannuation-contributions/ https://www.dbalawyers.com.au/ato/key-questions-answered-downsizer-superannuation-contributions/#respond Wed, 26 Jul 2017 06:13:51 +0000 http://www.dbalawyers.com.au/?p=7552 read more]]]> https://www.dbalawyers.com.au/ato/key-questions-answered-downsizer-superannuation-contributions/feed/ 0 Is there any benefit in commuting a market linked pension from 1 July 2017? https://www.dbalawyers.com.au/ato/benefit-commuting-market-linked-pension-1-july-2017/ https://www.dbalawyers.com.au/ato/benefit-commuting-market-linked-pension-1-july-2017/#respond Mon, 24 Jul 2017 07:06:21 +0000 http://www.dbalawyers.com.au/?p=7537 read more]]]> https://www.dbalawyers.com.au/ato/benefit-commuting-market-linked-pension-1-july-2017/feed/ 0 What’s the status of the transition to retirement income stream? https://www.dbalawyers.com.au/ato/whats-status-transition-retirement-income-stream/ https://www.dbalawyers.com.au/ato/whats-status-transition-retirement-income-stream/#respond Fri, 07 Jul 2017 06:35:59 +0000 http://www.dbalawyers.com.au/?p=7499 read more]]]> https://www.dbalawyers.com.au/ato/whats-status-transition-retirement-income-stream/feed/ 0 Don’t get left behind — get your pension documents in shape for 1 July 2017 https://www.dbalawyers.com.au/announcements/dont-get-left-behind-get-pension-documents-shape-1-july-2017/ https://www.dbalawyers.com.au/announcements/dont-get-left-behind-get-pension-documents-shape-1-july-2017/#respond Fri, 31 Mar 2017 08:29:46 +0000 http://www.dbalawyers.com.au/?p=7281 read more]]]> https://www.dbalawyers.com.au/announcements/dont-get-left-behind-get-pension-documents-shape-1-july-2017/feed/ 0 Can an SMSF trustee ever acquire residential property from a related party? https://www.dbalawyers.com.au/ato/can-smsf-trustee-ever-acquire-residential-property-related-party/ https://www.dbalawyers.com.au/ato/can-smsf-trustee-ever-acquire-residential-property-related-party/#respond Thu, 02 Mar 2017 08:12:57 +0000 http://www.dbalawyers.com.au/?p=7248 read more]]]> https://www.dbalawyers.com.au/ato/can-smsf-trustee-ever-acquire-residential-property-related-party/feed/ 0 What ATO publications can be relied on? https://www.dbalawyers.com.au/ato/ato-publications-can-relied/ https://www.dbalawyers.com.au/ato/ato-publications-can-relied/#respond Wed, 01 Mar 2017 04:07:57 +0000 http://www.dbalawyers.com.au/?p=7220 read more]]]> https://www.dbalawyers.com.au/ato/ato-publications-can-relied/feed/ 0 You should have a sole purpose corporate SMSF trustee https://www.dbalawyers.com.au/ato/sole-purpose-corporate-smsf-trustee/ https://www.dbalawyers.com.au/ato/sole-purpose-corporate-smsf-trustee/#respond Mon, 06 Feb 2017 06:14:18 +0000 http://www.dbalawyers.com.au/?p=7152 read more]]]> https://www.dbalawyers.com.au/ato/sole-purpose-corporate-smsf-trustee/feed/ 0 31 January 2017 ATO deadline looms for LRBAs https://www.dbalawyers.com.au/ato/31-january-2017-ato-deadline-looms-lrbas/ https://www.dbalawyers.com.au/ato/31-january-2017-ato-deadline-looms-lrbas/#respond Mon, 23 Jan 2017 22:56:40 +0000 http://www.dbalawyers.com.au/?p=7144 read more]]]> https://www.dbalawyers.com.au/ato/31-january-2017-ato-deadline-looms-lrbas/feed/ 0 Superannuation reforms – a snapshot as at 20 December 2016 https://www.dbalawyers.com.au/dba-news/superannuation-reforms-snapshot-20-december-2016/ https://www.dbalawyers.com.au/dba-news/superannuation-reforms-snapshot-20-december-2016/#comments Tue, 20 Dec 2016 05:23:10 +0000 http://www.dbalawyers.com.au/?p=7038 read more]]]> https://www.dbalawyers.com.au/dba-news/superannuation-reforms-snapshot-20-december-2016/feed/ 3 ATO withholds an SMSF’s ABN from the Super Fund Lookup — can anything be done? https://www.dbalawyers.com.au/announcements/ato-withholds-smsfs-abn-super-fund-lookup-can-anything-done/ https://www.dbalawyers.com.au/announcements/ato-withholds-smsfs-abn-super-fund-lookup-can-anything-done/#respond Wed, 26 Oct 2016 07:20:59 +0000 http://www.dbalawyers.com.au/?p=6941 read more]]]> https://www.dbalawyers.com.au/announcements/ato-withholds-smsfs-abn-super-fund-lookup-can-anything-done/feed/ 0 ATO’s revised view on LRBAs and the NALI risk https://www.dbalawyers.com.au/announcements/atos-revised-view-lrbas-nali-risk/ https://www.dbalawyers.com.au/announcements/atos-revised-view-lrbas-nali-risk/#respond Thu, 20 Oct 2016 22:00:24 +0000 http://www.dbalawyers.com.au/?p=6866 read more]]]> https://www.dbalawyers.com.au/announcements/atos-revised-view-lrbas-nali-risk/feed/ 0 Are you disqualified from having an SMSF? https://www.dbalawyers.com.au/ato/are-you-disqualified-from-having-an-smsf/ https://www.dbalawyers.com.au/ato/are-you-disqualified-from-having-an-smsf/#respond Thu, 01 Sep 2016 07:34:27 +0000 http://www.dbalawyers.com.au/?p=6760 read more]]]> https://www.dbalawyers.com.au/ato/are-you-disqualified-from-having-an-smsf/feed/ 0 What the Budget means RIGHT NOW for personal deductible contributions https://www.dbalawyers.com.au/ato/budget-means-right-now-personal-deductible-contributions/ https://www.dbalawyers.com.au/ato/budget-means-right-now-personal-deductible-contributions/#comments Mon, 30 May 2016 04:31:25 +0000 http://www.dbalawyers.com.au/?p=6255 read more]]]> https://www.dbalawyers.com.au/ato/budget-means-right-now-personal-deductible-contributions/feed/ 1 Spotlight on concessional contributions https://www.dbalawyers.com.au/announcements/spotlight-concessional-contributions/ https://www.dbalawyers.com.au/announcements/spotlight-concessional-contributions/#respond Thu, 26 May 2016 14:00:33 +0000 http://www.dbalawyers.com.au/?p=6248 read more]]]> https://www.dbalawyers.com.au/announcements/spotlight-concessional-contributions/feed/ 0 Is a lifetime pension a viable option? https://www.dbalawyers.com.au/ato/lifetime-pension-viable-option/ https://www.dbalawyers.com.au/ato/lifetime-pension-viable-option/#respond Mon, 23 May 2016 14:00:57 +0000 http://www.dbalawyers.com.au/?p=6217 read more]]]> https://www.dbalawyers.com.au/ato/lifetime-pension-viable-option/feed/ 0 Free tool for related party LRBAs https://www.dbalawyers.com.au/announcements/free-tool-related-party-lrbas/ https://www.dbalawyers.com.au/announcements/free-tool-related-party-lrbas/#respond Mon, 18 Apr 2016 05:56:37 +0000 http://www.dbalawyers.com.au/?p=6171 read more]]]> https://www.dbalawyers.com.au/announcements/free-tool-related-party-lrbas/feed/ 0 ATO releases safe harbours for non-bank SMSF limited recourse borrowing arrangements https://www.dbalawyers.com.au/announcements/ato-releases-safe-harbours-non-bank-smsf-limited-recourse-borrowing-arrangements/ https://www.dbalawyers.com.au/announcements/ato-releases-safe-harbours-non-bank-smsf-limited-recourse-borrowing-arrangements/#respond Wed, 06 Apr 2016 02:00:44 +0000 http://www.dbalawyers.com.au/?p=6156 read more]]]> https://www.dbalawyers.com.au/announcements/ato-releases-safe-harbours-non-bank-smsf-limited-recourse-borrowing-arrangements/feed/ 0 Tips and traps on transferring life estate interests to an SMSF https://www.dbalawyers.com.au/ato/tips-and-traps-on-transferring-life-estate-interests-to-an-smsf/ https://www.dbalawyers.com.au/ato/tips-and-traps-on-transferring-life-estate-interests-to-an-smsf/#respond Mon, 01 Feb 2016 03:39:51 +0000 http://www.dbalawyers.com.au/?p=6070 read more]]]> https://www.dbalawyers.com.au/ato/tips-and-traps-on-transferring-life-estate-interests-to-an-smsf/feed/ 0 Reconsidering Incorporated Contractors In An SG Context https://www.dbalawyers.com.au/ato/reconsidering-incorporated-contractors-in-an-sg-context/ https://www.dbalawyers.com.au/ato/reconsidering-incorporated-contractors-in-an-sg-context/#respond Fri, 29 Jan 2016 08:43:54 +0000 http://www.dbalawyers.com.au/?p=6064 read more]]]> https://www.dbalawyers.com.au/ato/reconsidering-incorporated-contractors-in-an-sg-context/feed/ 0 TRIS payments taxed as lump sums … and tax free under low rate cap amount https://www.dbalawyers.com.au/announcements/tris-payments-taxed-as-lump-sums-and-tax-free-under-low-rate-cap-amount/ https://www.dbalawyers.com.au/announcements/tris-payments-taxed-as-lump-sums-and-tax-free-under-low-rate-cap-amount/#respond Mon, 21 Dec 2015 06:17:35 +0000 http://www.dbalawyers.com.au/?p=6026 read more]]]> https://www.dbalawyers.com.au/announcements/tris-payments-taxed-as-lump-sums-and-tax-free-under-low-rate-cap-amount/feed/ 0 ATO to act soon on related party LRBAs https://www.dbalawyers.com.au/ato/ato-act-soon-related-party-lrbas/ https://www.dbalawyers.com.au/ato/ato-act-soon-related-party-lrbas/#respond Mon, 21 Dec 2015 06:03:02 +0000 http://www.dbalawyers.com.au/?p=6017 read more]]]> https://www.dbalawyers.com.au/ato/ato-act-soon-related-party-lrbas/feed/ 0 SMSFs with related party LRBA borrowings https://www.dbalawyers.com.au/ato/smsfs-with-related-party-lrba-borrowings/ https://www.dbalawyers.com.au/ato/smsfs-with-related-party-lrba-borrowings/#respond Fri, 13 Nov 2015 03:09:22 +0000 http://www.dbalawyers.com.au/?p=5989 read more]]]> https://www.dbalawyers.com.au/ato/smsfs-with-related-party-lrba-borrowings/feed/ 0 The latest on ATO penalties for SMSFs and trustees https://www.dbalawyers.com.au/announcements/the-latest-on-ato-penalties-for-smsfs-and-trustees/ https://www.dbalawyers.com.au/announcements/the-latest-on-ato-penalties-for-smsfs-and-trustees/#respond Sun, 04 Oct 2015 13:00:13 +0000 http://www.dbalawyers.com.au/?p=5869 read more]]]> https://www.dbalawyers.com.au/announcements/the-latest-on-ato-penalties-for-smsfs-and-trustees/feed/ 0 Used contributions reserving? New ATO materials impact you! https://www.dbalawyers.com.au/announcements/used-contributions-reserving-new-ato-materials-impact-you/ https://www.dbalawyers.com.au/announcements/used-contributions-reserving-new-ato-materials-impact-you/#respond Mon, 10 Aug 2015 03:03:59 +0000 http://www.dbalawyers.com.au/?p=5860 read more]]]> https://www.dbalawyers.com.au/announcements/used-contributions-reserving-new-ato-materials-impact-you/feed/ 0 Disqualified status for SMSF trustees: lessons from a recent AAT decision https://www.dbalawyers.com.au/ato/disqualified-status-for-smsf-trustees-lessons-from-a-recent-aat-decision/ https://www.dbalawyers.com.au/ato/disqualified-status-for-smsf-trustees-lessons-from-a-recent-aat-decision/#respond Tue, 02 Jun 2015 14:00:48 +0000 http://www.dbalawyers.com.au/?p=5737 read more]]]> https://www.dbalawyers.com.au/ato/disqualified-status-for-smsf-trustees-lessons-from-a-recent-aat-decision/feed/ 0 Can a super fund reject excess contributions? https://www.dbalawyers.com.au/ato/can-a-super-fund-reject-excess-contributions/ https://www.dbalawyers.com.au/ato/can-a-super-fund-reject-excess-contributions/#respond Fri, 27 Mar 2015 05:29:21 +0000 http://www.dbalawyers.com.au/?p=5561 read more]]]> https://www.dbalawyers.com.au/ato/can-a-super-fund-reject-excess-contributions/feed/ 0 Temporary incapacity can provide welcome relief https://www.dbalawyers.com.au/ato/temporary-incapacity-can-provide-welcome-relief/ https://www.dbalawyers.com.au/ato/temporary-incapacity-can-provide-welcome-relief/#respond Tue, 17 Feb 2015 13:00:49 +0000 http://www.dbalawyers.com.au/?p=5490 read more]]]> https://www.dbalawyers.com.au/ato/temporary-incapacity-can-provide-welcome-relief/feed/ 0 Can death benefits be paid by journal entry? The ATO releases ATO ID 2015/2 and ATO ID 2015/3 https://www.dbalawyers.com.au/announcements/can-death-benefits-paid-journal-entry-ato-releases-ato-id-20152-ato-id-20153/ https://www.dbalawyers.com.au/announcements/can-death-benefits-paid-journal-entry-ato-releases-ato-id-20152-ato-id-20153/#respond Tue, 03 Feb 2015 02:24:47 +0000 http://www.dbalawyers.com.au/?p=5483 read more]]]> https://www.dbalawyers.com.au/announcements/can-death-benefits-paid-journal-entry-ato-releases-ato-id-20152-ato-id-20153/feed/ 0 Paying a pension in kind using the partial commutation strategy https://www.dbalawyers.com.au/ato/paying-pension-kind-using-partial-commutation-strategy/ https://www.dbalawyers.com.au/ato/paying-pension-kind-using-partial-commutation-strategy/#comments Tue, 23 Dec 2014 00:49:47 +0000 http://www.dbalawyers.com.au/?p=5448 read more]]]> https://www.dbalawyers.com.au/ato/paying-pension-kind-using-partial-commutation-strategy/feed/ 2 Recent case provides valuable insights for SMSFs https://www.dbalawyers.com.au/ato/recent-case-provides-valuable-insights-smsfs/ https://www.dbalawyers.com.au/ato/recent-case-provides-valuable-insights-smsfs/#respond Thu, 18 Dec 2014 02:11:15 +0000 http://www.dbalawyers.com.au/?p=5430 read more]]]> https://www.dbalawyers.com.au/ato/recent-case-provides-valuable-insights-smsfs/feed/ 0 More ATO guidance for related party limited recourse borrowing arrangements https://www.dbalawyers.com.au/announcements/ato-guidance-related-party-limited-recourse-borrowing-arrangements/ https://www.dbalawyers.com.au/announcements/ato-guidance-related-party-limited-recourse-borrowing-arrangements/#respond Wed, 17 Dec 2014 02:01:28 +0000 http://www.dbalawyers.com.au/?p=5421 read more]]]> https://www.dbalawyers.com.au/announcements/ato-guidance-related-party-limited-recourse-borrowing-arrangements/feed/ 0 SMSF borrowing — ATO ID 2014/39 and ATO ID 2014/40 both confirm that nil interest borrowings from related parties can cause non-arm’s length income https://www.dbalawyers.com.au/ato/smsf-borrowing-ato-id-201439-ato-id-201440-confirm-nil-interest-borrowings-related-parties-can-cause-non-arms-length-income/ https://www.dbalawyers.com.au/ato/smsf-borrowing-ato-id-201439-ato-id-201440-confirm-nil-interest-borrowings-related-parties-can-cause-non-arms-length-income/#respond Mon, 15 Dec 2014 01:32:16 +0000 http://www.dbalawyers.com.au/?p=5397 read more]]]> https://www.dbalawyers.com.au/ato/smsf-borrowing-ato-id-201439-ato-id-201440-confirm-nil-interest-borrowings-related-parties-can-cause-non-arms-length-income/feed/ 0 Can an adult child be a tax dependant — ATO ID 2014/22 says yes! https://www.dbalawyers.com.au/ato/can-adult-child-tax-dependant-ato-id-201422-says-yes/ https://www.dbalawyers.com.au/ato/can-adult-child-tax-dependant-ato-id-201422-says-yes/#respond Fri, 05 Dec 2014 10:34:52 +0000 http://www.dbalawyers.com.au/?p=5381 read more]]]> https://www.dbalawyers.com.au/ato/can-adult-child-tax-dependant-ato-id-201422-says-yes/feed/ 0 ATO disqualifies an increasing number of SMSF trustees with adverse consequences https://www.dbalawyers.com.au/ato/ato-disqualifies-increasing-number-smsf-trustees-adverse-consequences/ https://www.dbalawyers.com.au/ato/ato-disqualifies-increasing-number-smsf-trustees-adverse-consequences/#comments Fri, 28 Nov 2014 10:08:50 +0000 http://www.dbalawyers.com.au/?p=5369 read more]]]> https://www.dbalawyers.com.au/ato/ato-disqualifies-increasing-number-smsf-trustees-adverse-consequences/feed/ 1 New ATO view on cross-insurance within an SMSF! https://www.dbalawyers.com.au/announcements/new-ato-view-cross-insurance-within-smsf/ https://www.dbalawyers.com.au/announcements/new-ato-view-cross-insurance-within-smsf/#respond Fri, 21 Nov 2014 03:16:08 +0000 http://www.dbalawyers.com.au/?p=5363 read more]]]> https://www.dbalawyers.com.au/announcements/new-ato-view-cross-insurance-within-smsf/feed/ 0 SMSFD 2014/1: latest from the ATO on commuting a TRIS https://www.dbalawyers.com.au/announcements/smsfd-20141-latest-ato-commuting-tris/ https://www.dbalawyers.com.au/announcements/smsfd-20141-latest-ato-commuting-tris/#comments Fri, 21 Nov 2014 02:58:20 +0000 http://www.dbalawyers.com.au/?p=5358 read more]]]> https://www.dbalawyers.com.au/announcements/smsfd-20141-latest-ato-commuting-tris/feed/ 3 SMSF penalties and sole purpose test illuminated by the Federal Court https://www.dbalawyers.com.au/ato/smsf-penalties-sole-purpose-test-illuminated-federal-court/ https://www.dbalawyers.com.au/ato/smsf-penalties-sole-purpose-test-illuminated-federal-court/#respond Thu, 23 Oct 2014 02:59:49 +0000 http://www.dbalawyers.com.au/?p=5329 read more]]]> https://www.dbalawyers.com.au/ato/smsf-penalties-sole-purpose-test-illuminated-federal-court/feed/ 0 ATO provide key clarification on TRIS strategies https://www.dbalawyers.com.au/ato/ato-provide-key-clarification-tris-strategies/ https://www.dbalawyers.com.au/ato/ato-provide-key-clarification-tris-strategies/#respond Mon, 22 Sep 2014 03:03:10 +0000 http://www.dbalawyers.com.au/?p=5282 read more]]]> https://www.dbalawyers.com.au/ato/ato-provide-key-clarification-tris-strategies/feed/ 0 Taxpayer Alert TA 2014/1 = good news for SMSFs https://www.dbalawyers.com.au/announcements/taxpayer-alert-ta-20141-good-news-smsfs/ https://www.dbalawyers.com.au/announcements/taxpayer-alert-ta-20141-good-news-smsfs/#respond Fri, 29 Aug 2014 02:05:31 +0000 http://www.dbalawyers.com.au/?p=5267 read more]]]> https://www.dbalawyers.com.au/announcements/taxpayer-alert-ta-20141-good-news-smsfs/feed/ 0 LRBAs and related party leases: what you need to know https://www.dbalawyers.com.au/ato/lrbas-related-party-leases-need-know/ https://www.dbalawyers.com.au/ato/lrbas-related-party-leases-need-know/#respond Thu, 21 Aug 2014 01:51:40 +0000 http://www.dbalawyers.com.au/?p=5252 read more]]]> https://www.dbalawyers.com.au/ato/lrbas-related-party-leases-need-know/feed/ 0 ATO taxpayer alert TA 2014/1 has positive implications for SMSFs https://www.dbalawyers.com.au/announcements/ato-taxpayer-alert-ta-20141-positive-implications-smsfs/ https://www.dbalawyers.com.au/announcements/ato-taxpayer-alert-ta-20141-positive-implications-smsfs/#respond Thu, 07 Aug 2014 02:06:12 +0000 http://www.dbalawyers.com.au/?p=5242 read more]]]> https://www.dbalawyers.com.au/announcements/ato-taxpayer-alert-ta-20141-positive-implications-smsfs/feed/ 0 ATO ID 2014/23 and loans to trusts https://www.dbalawyers.com.au/ato/ato-id-201423-loans-trusts/ https://www.dbalawyers.com.au/ato/ato-id-201423-loans-trusts/#respond Mon, 21 Jul 2014 08:39:19 +0000 http://www.dbalawyers.com.au/?p=5178 read more]]]> https://www.dbalawyers.com.au/ato/ato-id-201423-loans-trusts/feed/ 0 Watch out for early release of super schemes – Vuong and FCT [2014] AATA 402 https://www.dbalawyers.com.au/ato/watch-early-release-super-schemes-vuong-fct-2014-aata-402/ https://www.dbalawyers.com.au/ato/watch-early-release-super-schemes-vuong-fct-2014-aata-402/#respond Mon, 07 Jul 2014 02:57:43 +0000 http://www.dbalawyers.com.au/?p=5150 read more]]]> https://www.dbalawyers.com.au/ato/watch-early-release-super-schemes-vuong-fct-2014-aata-402/feed/ 0 SMSFD 2010/1 and can an SMSF hold trauma insurance? What the ATO say https://www.dbalawyers.com.au/announcements/smsfd-20101-can-smsf-hold-trauma-insurance-ato-say/ https://www.dbalawyers.com.au/announcements/smsfd-20101-can-smsf-hold-trauma-insurance-ato-say/#respond Thu, 26 Jun 2014 02:55:18 +0000 http://www.dbalawyers.com.au/?p=5123 read more]]]> https://www.dbalawyers.com.au/announcements/smsfd-20101-can-smsf-hold-trauma-insurance-ato-say/feed/ 0 SuperStream — latest developments https://www.dbalawyers.com.au/ato/superstream-latest-developments/ https://www.dbalawyers.com.au/ato/superstream-latest-developments/#respond Wed, 11 Jun 2014 14:00:03 +0000 http://www.dbalawyers.com.au/?p=5027 read more]]]> https://www.dbalawyers.com.au/ato/superstream-latest-developments/feed/ 0 New law gives SMSF borrowing trusts breathing space https://www.dbalawyers.com.au/announcements/new-law-gives-smsf-borrowing-trusts-breathing-space/ https://www.dbalawyers.com.au/announcements/new-law-gives-smsf-borrowing-trusts-breathing-space/#respond Mon, 02 Jun 2014 02:07:21 +0000 http://www.dbalawyers.com.au/?p=5080 read more]]]> https://www.dbalawyers.com.au/announcements/new-law-gives-smsf-borrowing-trusts-breathing-space/feed/ 0 Independent contractors recent wins against ATO superannuation guarantee assessments https://www.dbalawyers.com.au/ato/independent-contractors-recent-wins-ato-superannuation-guarantee-assessments/ https://www.dbalawyers.com.au/ato/independent-contractors-recent-wins-ato-superannuation-guarantee-assessments/#respond Tue, 27 May 2014 02:12:43 +0000 http://www.dbalawyers.com.au/?p=5065 read more]]]> https://www.dbalawyers.com.au/ato/independent-contractors-recent-wins-ato-superannuation-guarantee-assessments/feed/ 0 Excess Contributions Tax — latest developments https://www.dbalawyers.com.au/announcements/excess-contributions-tax-latest-developments/ https://www.dbalawyers.com.au/announcements/excess-contributions-tax-latest-developments/#respond Wed, 21 May 2014 05:40:17 +0000 http://www.dbalawyers.com.au/?p=5053 read more]]]> https://www.dbalawyers.com.au/announcements/excess-contributions-tax-latest-developments/feed/ 0 Money on the table for defective ATO administration https://www.dbalawyers.com.au/ato/money-table-defective-ato-administration/ https://www.dbalawyers.com.au/ato/money-table-defective-ato-administration/#comments Wed, 23 Apr 2014 05:23:33 +0000 http://www.dbalawyers.com.au/?p=5015 read more]]]> https://www.dbalawyers.com.au/ato/money-table-defective-ato-administration/feed/ 1 New ATO materials suggest non-arm’s length LRBAs = huge tax bill! https://www.dbalawyers.com.au/announcements/new-ato-materials-suggest-non-arms-length-lrbas-huge-tax-bill/ https://www.dbalawyers.com.au/announcements/new-ato-materials-suggest-non-arms-length-lrbas-huge-tax-bill/#respond Tue, 08 Apr 2014 02:18:28 +0000 http://www.dbalawyers.com.au/?p=4970 read more]]]> https://www.dbalawyers.com.au/announcements/new-ato-materials-suggest-non-arms-length-lrbas-huge-tax-bill/feed/ 0 SMSFR 2008/1 and loans to related companies https://www.dbalawyers.com.au/ato/smsfr-20081-loans-related-companies/ https://www.dbalawyers.com.au/ato/smsfr-20081-loans-related-companies/#comments Sun, 06 Apr 2014 14:00:15 +0000 http://www.dbalawyers.com.au/?p=4964 read more]]]> https://www.dbalawyers.com.au/ato/smsfr-20081-loans-related-companies/feed/ 2 Preservation rules — a little known quirk and how to use it for clients to cherry pick https://www.dbalawyers.com.au/ato/preservation-rules-little-known-quirk-use-clients-cherry-pick/ https://www.dbalawyers.com.au/ato/preservation-rules-little-known-quirk-use-clients-cherry-pick/#respond Sun, 16 Mar 2014 13:00:10 +0000 http://www.dbalawyers.com.au/?p=4881 read more]]]> https://www.dbalawyers.com.au/ato/preservation-rules-little-known-quirk-use-clients-cherry-pick/feed/ 0 LRBAs and repayment of loan: can an asset be left in a bare/holding trust? https://www.dbalawyers.com.au/ato/lrbas-repayment-loan-can-asset-left-bareholding-trust/ https://www.dbalawyers.com.au/ato/lrbas-repayment-loan-can-asset-left-bareholding-trust/#respond Mon, 03 Mar 2014 13:00:09 +0000 http://www.dbalawyers.com.au/?p=4896 read more]]]> https://www.dbalawyers.com.au/ato/lrbas-repayment-loan-can-asset-left-bareholding-trust/feed/ 0 ATO ID 2014/7 — latest from ATO on keeping SMSF assets separate https://www.dbalawyers.com.au/ato/ato-id-20147-latest-ato-keeping-smsf-assets-separate/ https://www.dbalawyers.com.au/ato/ato-id-20147-latest-ato-keeping-smsf-assets-separate/#respond Mon, 24 Feb 2014 03:49:08 +0000 http://www.dbalawyers.com.au/?p=4861 read more]]]> https://www.dbalawyers.com.au/ato/ato-id-20147-latest-ato-keeping-smsf-assets-separate/feed/ 0 ATO ID 2014/2 and pensions to a deceased estate? https://www.dbalawyers.com.au/ato/ato-id-20142-pensions-deceased-estate/ https://www.dbalawyers.com.au/ato/ato-id-20142-pensions-deceased-estate/#respond Wed, 19 Feb 2014 04:46:25 +0000 http://www.dbalawyers.com.au/?p=4844 read more]]]> https://www.dbalawyers.com.au/ato/ato-id-20142-pensions-deceased-estate/feed/ 0 TR 2013/D7 — Apportioning SMSF Expenses https://www.dbalawyers.com.au/ato/tr-2013d7-apportioning-smsf-expenses/ https://www.dbalawyers.com.au/ato/tr-2013d7-apportioning-smsf-expenses/#respond Thu, 12 Dec 2013 01:41:10 +0000 http://www.dbalawyers.com.au/?p=4741 read more]]]> https://www.dbalawyers.com.au/ato/tr-2013d7-apportioning-smsf-expenses/feed/ 0 Latest on reserving — TD 2013/22 https://www.dbalawyers.com.au/ato/latest-reserving-td-201322/ https://www.dbalawyers.com.au/ato/latest-reserving-td-201322/#respond Wed, 13 Nov 2013 09:55:44 +0000 http://www.dbalawyers.com.au/?p=4705 read more]]]> https://www.dbalawyers.com.au/ato/latest-reserving-td-201322/feed/ 0 SMSF trustees — disqualified due to dishonest conduct https://www.dbalawyers.com.au/ato/smsf-trustees-disqualified-due-dishonest-conduct/ https://www.dbalawyers.com.au/ato/smsf-trustees-disqualified-due-dishonest-conduct/#respond Thu, 24 Oct 2013 08:36:41 +0000 http://www.dbalawyers.com.au/?p=4677 read more]]]> https://www.dbalawyers.com.au/ato/smsf-trustees-disqualified-due-dishonest-conduct/feed/ 0 SMSFs and nil interest loans — the hidden tax consequences https://www.dbalawyers.com.au/ato/smsfs-nil-interest-loans-hidden-tax-consequences/ https://www.dbalawyers.com.au/ato/smsfs-nil-interest-loans-hidden-tax-consequences/#respond Mon, 14 Oct 2013 02:18:16 +0000 http://www.dbalawyers.com.au/?p=4652 read more]]]> https://www.dbalawyers.com.au/ato/smsfs-nil-interest-loans-hidden-tax-consequences/feed/ 0 Automatic pension reversion: still worthwhile? https://www.dbalawyers.com.au/announcements/automatic-pension-reversion-still-worthwhile/ https://www.dbalawyers.com.au/announcements/automatic-pension-reversion-still-worthwhile/#respond Sun, 01 Sep 2013 14:00:17 +0000 http://www.dbalawyers.com.au/?p=4575 read more]]]> https://www.dbalawyers.com.au/announcements/automatic-pension-reversion-still-worthwhile/feed/ 0