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Binding death benefit nominations (‘BDBN’) are often needed as a Will does not cover super benefits on death. A BDBN is akin to a Will as it binds the trustee as to whom to pay the member’s death benefit to. The following steps can result in more effective BDBNs and provide greater peace of mind. [read more]
The much anticipated 2008/09 Federal Budget has now been delivered and despite various rumours that had been circulating in the lead-up to Budget night, there have been no major surprises on the superannuation front. In particular, there have been no announcements made about instalment warrant-type borrowings by SMSFs, indicating that these arrangements will continue to [read more]
Following intense interest in the laws of September 2007 which permit SMSF trustees to borrow under instalment warrant-type arrangements, on 4 April 2008 the ATO released a ‘Questions and Answers’ guide and Taxpayer Alert TA 2008/5 on this topic. Note, these are not legally binding and trustees and advisers should not solely rely on their [read more]
The new laws which now permit super fund trustees to borrow (refer to our October 2007, December 2007 and February 2008 newsletters) continue to be a major planning topic for advisers. Interest in these arrangements is growing steadily and clarification from the regulators on a number of technical issues is expected soon. We summarise the [read more]
Many SMSF planning strategies and investment opportunities permitted by law must also be authorised by a fund’s governing rules (usually the trust deed). As well as SIS compliance, an SMSF trustee is also subject to trust law and must act within the powers of the deed. This becomes critical in the event of an ATO [read more]
Following amendments to the SIS Act in September 2007, there has been great interest in the instalment warrant-type borrowing arrangements which are now permitted for regulated super funds. Our October 2007 edition outlined the key features of these. Since that time a surprising number of technical issues have surfaced and the complexity of correct implementation, [read more]
Many people who have the old allocated pension (‘AP’) now want to convert to the new account-based pension (‘ABP’). Generally this conversion is implemented by way of written request from the member to the trustee, an ABP PDS being issued to the member and then documenting detailed trustee resolutions. The resolutions resolve that the rules [read more]
Recent amendments to superannuation legislation have opened the door to a number of investment opportunities for SMSFs. Subject to some limited exceptions, super funds have generally been prohibited from borrowing. Whether an investment in instalment warrants constitutes a breach of this prohibition has been a source of some uncertainty in recent years. While the general [read more]
A recent audit campaign by the ATO has highlighted a critical need for SMSF trustees and advisers to plan carefully before travelling overseas for extended periods, or face potentially devastating tax penalties. The ATO has recently issued notices of non-compliance to a number of SMSFs on the grounds that they ceased being ‘resident’ funds (known [read more]
Recent reforms to the superannuation rules have been far-reaching, impacting in particular on the ability of members to make super contributions, abolishing the compulsory cashing rules, changing the kinds of income streams that can be paid and significantly altering terminology used. SMSF Trust Deeds Key provisions you should find in an up-to-date deed include the [read more]
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