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Overview Broadly, from 1 July 2025, where a member’s total superannuation balance (TSB) exceeds $3 million, an increase in their TSB at the end of the relevant financial year (as adjusted for withdrawals and contributions) will be assessed to them personally as ordinary income. The increased amount of TSB will be subject to a maximum 15% tax, [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]
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]
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]
In this episode with the SMSFAdvisor Show, Daniel Butler, Director of DBA Lawyers, explains Treasury’s recent consultation on the non-arm’s length rules and what it means for SMSF professionals. He discusses in detail how the proposed changes would operate and how the industry has reacted so far.. [read more]
This article provides a snapshot on Treasury’s consultation paper on non-arm’s length expense (NALE) rules for superannuation funds released on 24 January 2023. Submissions are due by 21 February 2023. What has Treasury proposed? Treasury’s proposed amendments are only intended to apply to general expenses which have a sufficient nexus to all ordinary and statutory [read more]
Overview Choosing the most appropriate name to hold or own valuable assets is an important consideration. However, many do not give this decision appropriate and careful consideration. With uncertain economic conditions ahead, we are likely to see more people and businesses experience financial troubles meaning property and other assets will be exposed to considerable risk. [read more]
Overview There are many SMSFs with missing or lost deeds. A lost deed can undermine the activities of an SMSF. Being able to trace the fund’s history through the deeds (which govern how the fund is managed) is fundamental to protecting a trustee from challenge and enabling to them to do their job correctly. However, [read more]
Introduction With the penalty unit increasing from $222 to $275 from 1 July 2023 (~24%), and therefore the typical administrative penalty imposed on SMSFs under s 166 of the Superannuation Industry (Supervision) Act 1993 (Cth) of 60 penalty units increasing to $16,500 (ie, 60 x $275; in increase from $13,320 being 60 x $222), SMSFs [read more]
In this podcast with the SMSFAdviser Show, Daniel Butler, Director of DBA Lawyers, provides tips and insights on guiding SMSF clients through the ATO’s early engagement and voluntary disclosure service. With contraventions on the rise, big penalties that can be imposed and the ATO undertaking more reviews, Dan explains the types of circumstances [read more]
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