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New legislation has officially enacted the recent announcement that the minimum pension payments for the current financial year would be halved. This measure addresses concerns that the minimum payment amounts were set based on account balances at 1 July 2008, when most balances were higher. The change applies to the following pensions: account-based pensions (‘ABPs’) [read more]
Anti-detriment deductions are an often overlooked but powerful strategy. Despite having been in existence for over 20 years, they are not fully understood … even by many super professionals! This article seeks to provide a basic overview of these useful deductions. Historical context Anti-detriment deductions were introduced from 1988 when certain super contributions first became [read more]
Superannuation represents the largest asset for many Australians. However with tough economic times, bankruptcy and other insolvency activity is on the rise. In the September 2008 quarter there were 9,007 instances of total personal insolvency activity (including 6,693 new bankruptcies). This is an increase of 12.57% against the same period in 2007–08. An important question [read more]
The advantages of a corporate SMSF trustee over individual trustees are well known, eg, greater asset protection, greater certainty in succession planning and less paperwork on death. However, SMSF clients should also consider the benefits of a sole purpose company, as opposed to a company which acts in multiple capacities (eg, trustee of a family [read more]
SMSF compliance is more crucial than ever with the ATO sharpening its focus on many SMSF activities. DBA examines several common end-of-financial year headaches for advisers which can often be easily avoided. Active engagement with these issues during the financial year, and not just at year’s end, is the key to smooth SMSF administration. Monitoring [read more]
With the recent economic conditions and much uncertainty moving forward, many people, especially Mums and Dads, might be considering whether they should establish their own SMSF and roll-over from their retail, industry or public sector funds. Many see the advantages of an SMSF structure as follows: greater control of investments, investment choice and asset allocation; [read more]
The ATO has recently released a draft SMSF determination (SMSFD 2008/D1) examining how the laws governing binding death benefit nominations (or BDBNs) apply to SMSFs. This area of superannuation law has been the subject of debate for some time and DBA welcomes the ATO’s correct analysis. This determination should provide greater certainty moving forward for [read more]
The release of Taxpayer Alert 2008/12 has highlighted the need for SMSF trustees to act on arm’s length terms at all times when dealing with a related party. The Alert focuses on benefits derived by an SMSF by way of non-cash contributions from members which may circumvent contributions limits. In summary, a member can make [read more]
Congratulations on subscribing your clients’ SMSFs (or your personal SMSF) to the Annual Update Service. This complementary newsletter is sent to advisers and trustees who subscribe to the Annual Update Service. About the Annual Update Service The Annual Update Service keeps SMSF governing rules up to date. Whether you are an adviser taking care of [read more]
Whether an SMSF has individual trustees or a corporate trustee in place, it is vital to know what will happen to a member’s benefit if a member dies or becomes incapacitated. In particular, who will be in control of the funds? The law provides that a legal personal representative (‘LPR’) can step in the place [read more]
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