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Daniel Butler, Director and William Fettes, Senior Associate, DBA Lawyers An individual’s total superannuation balance (‘TSB’) determines many of their superannuation rights and entitlements, such as eligibility to contribute after-tax amounts into superannuation without an excess arising. Accordingly, there is a strong incentive for individuals to carefully monitor their TSB over time, particularly towards the [read more]
Daniel Butler ([email protected]), Director, DBA Lawyers We outline below the key superannuation changes announced in the Federal Budget 2018 on 8 May 2018. Some of the proposed changes will have a substantial impact on SMSFs if they are finalised as law. Nomination of superannuation guarantee (‘SG’) for certain employees with multiple employers Broadly, members with [read more]
By: Daniel Butler, Director ([email protected]), DBA Lawyers An issue that advisers may not be aware of as we head towards the end of financial year ending 30 June 2018 is the tax treatment of certain pension payments made in relation to capped defined benefit income streams (‘CDBISs’). Tax agents and fund administrators need to be [read more]
William Fettes ([email protected]), Senior Associate and Daniel Butler ([email protected]), Director, DBA Lawyers This article summarises the transfer balance account report (‘TBAR’) reporting regime for SMSFs and offers some traps and tips. Overview Under TBAR, any transaction involving a retirement phase pension (ie, tax free pension interest such as an account-based pension or a transition to [read more]
By: Daniel Butler, Director ([email protected]), DBA Lawyers The mid-2017 superannuation reforms have had a profound impact on market linked pensions (‘MLPs’). While most of the planning should have already been implemented, there is still some opportunity to review and potentially restructure clients with MLPs. We briefly examine below the treatment of an MLP depending on whether [read more]
By William Fettes, Senior Associate, Daniel Butler, Director, DBA Lawyers The rules that govern when exempt income arises in relation to the earnings on assets supporting transition to retirement income streams (‘TRISs’) were substantially changed with effect from 1 July 2017. Advisers and SMSF trustees should be aware that there are now two types of [read more]
The transitional capital gains tax (CGT) relief (ie cost base reset rules) allows SMSFs to choose to reset an asset’s cost base to the asset’s market value prior to 1 July 2017. My prior newsfeed article ‘Transitional CGT relief for pension and TRIS assets for FY2017’ provided a detailed outline of how the relief applies [read more]
Daniel Butler, Director and Bryce Figot, Special Counsel, DBA Lawyers Payments above the account-based pension (‘ABP’) minimum annual payment have the potential to become a trap. The June 2017 SMSF Benchmark Report by Class Super states that ‘the average SMSF pensioner withdraws about $74,000 annually on their pension over a series of 12 transactions and [read more]
William Fettes, Senior Associate, Daniel Butler, Director, DBA Lawyers The new rules that govern when a transition to retirement income stream (‘TRIS’) enters retirement phase give rise to a number of complex issues in the context of reversionary nominations and death. This article examines the retirement phase rules and reversionary TRISs in detail, based on [read more]
By Daniel Butler, Director, DBA Lawyers Introduction The Australian Prudential Regulation Authority (‘APRA’) has just updated its Superannuation Prudential Practice Guide SPG 280 — Payment Standards (‘SPG’) in June 2017. Of interest in the SPG are APRA’s comments on the retirement definition in the Superannuation Industry (Supervision) Regulations 1994 (Cth) (‘SISR’), in particular it is [read more]
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