window._wpemojiSettings = {"baseUrl":"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/72x72\/","ext":".png","svgUrl":"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/","svgExt":".svg","source":{"concatemoji":"https:\/\/www.dbalawyers.com.au\/wp-includes\/js\/wp-emoji-release.min.js?ver=eae3ad3c3308e88261851db62ab775ee"}};
/*! This file is auto-generated */
!function(i,n){var o,s,e;function c(e){try{var t={supportTests:e,timestamp:(new Date).valueOf()};sessionStorage.setItem(o,JSON.stringify(t))}catch(e){}}function p(e,t,n){e.clearRect(0,0,e.canvas.width,e.canvas.height),e.fillText(t,0,0);var t=new Uint32Array(e.getImageData(0,0,e.canvas.width,e.canvas.height).data),r=(e.clearRect(0,0,e.canvas.width,e.canvas.height),e.fillText(n,0,0),new Uint32Array(e.getImageData(0,0,e.canvas.width,e.canvas.height).data));return t.every(function(e,t){return e===r[t]})}function u(e,t,n){switch(t){case"flag":return n(e,"\ud83c\udff3\ufe0f\u200d\u26a7\ufe0f","\ud83c\udff3\ufe0f\u200b\u26a7\ufe0f")?!1:!n(e,"\ud83c\uddfa\ud83c\uddf3","\ud83c\uddfa\u200b\ud83c\uddf3")&&!n(e,"\ud83c\udff4\udb40\udc67\udb40\udc62\udb40\udc65\udb40\udc6e\udb40\udc67\udb40\udc7f","\ud83c\udff4\u200b\udb40\udc67\u200b\udb40\udc62\u200b\udb40\udc65\u200b\udb40\udc6e\u200b\udb40\udc67\u200b\udb40\udc7f");case"emoji":return!n(e,"\ud83e\udef1\ud83c\udffb\u200d\ud83e\udef2\ud83c\udfff","\ud83e\udef1\ud83c\udffb\u200b\ud83e\udef2\ud83c\udfff")}return!1}function f(e,t,n){var r="undefined"!=typeof WorkerGlobalScope&&self instanceof WorkerGlobalScope?new OffscreenCanvas(300,150):i.createElement("canvas"),a=r.getContext("2d",{willReadFrequently:!0}),o=(a.textBaseline="top",a.font="600 32px Arial",{});return e.forEach(function(e){o[e]=t(a,e,n)}),o}function t(e){var t=i.createElement("script");t.src=e,t.defer=!0,i.head.appendChild(t)}"undefined"!=typeof Promise&&(o="wpEmojiSettingsSupports",s=["flag","emoji"],n.supports={everything:!0,everythingExceptFlag:!0},e=new Promise(function(e){i.addEventListener("DOMContentLoaded",e,{once:!0})}),new Promise(function(t){var n=function(){try{var e=JSON.parse(sessionStorage.getItem(o));if("object"==typeof e&&"number"==typeof e.timestamp&&(new Date).valueOf()<e.timestamp+604800&&"object"==typeof e.supportTests)return e.supportTests}catch(e){}return null}();if(!n){if("undefined"!=typeof Worker&&"undefined"!=typeof OffscreenCanvas&&"undefined"!=typeof URL&&URL.createObjectURL&&"undefined"!=typeof Blob)try{var e="postMessage("+f.toString()+"("+[JSON.stringify(s),u.toString(),p.toString()].join(",")+"));",r=new Blob([e],{type:"text/javascript"}),a=new Worker(URL.createObjectURL(r),{name:"wpTestEmojiSupports"});return void(a.onmessage=function(e){c(n=e.data),a.terminate(),t(n)})}catch(e){}c(n=f(s,u,p))}t(n)}).then(function(e){for(var t in e)n.supports[t]=e[t],n.supports.everything=n.supports.everything&&n.supports[t],"flag"!==t&&(n.supports.everythingExceptFlag=n.supports.everythingExceptFlag&&n.supports[t]);n.supports.everythingExceptFlag=n.supports.everythingExceptFlag&&!n.supports.flag,n.DOMReady=!1,n.readyCallback=function(){n.DOMReady=!0}}).then(function(){return e}).then(function(){var e;n.supports.everything||(n.readyCallback(),(e=n.source||{}).concatemoji?t(e.concatemoji):e.wpemoji&&e.twemoji&&(t(e.twemoji),t(e.wpemoji)))}))}((window,document),window._wpemojiSettings);
https://www.dbalawyers.com.au/wp-includes/js/jquery/jquery.min.js
https://www.dbalawyers.com.au/wp-includes/js/jquery/jquery-migrate.min.js
https://www.dbalawyers.com.au/wp-content/themes/canvas/includes/js/third-party.min.js
https://www.dbalawyers.com.au/wp-content/themes/canvas/includes/js/modernizr.min.js
https://www.dbalawyers.com.au/wp-content/themes/canvas/includes/js/general.min.js
jQuery(document).ready(function($){
// Check if the body has the specified class
if($('body.postid-15293').length) {
// If it does, replace the HTML content of h1.title.entry-title
$('h1.title.entry-title').html('<h1 class="title entry-title">New decision highlights options for disqualified persons: <i>Barry, in the matter of an application by Barry</i> [2024] FCA 13</h1>');
}
});
jQuery(document).ready(function( $ ){
$('.attachmentid-2444 p.attachment a').attr('href','https://www.dbalawyers.com.au/stamping_memo.pdf');
});
/* Default comment here */
jQuery(document).ready(function( $ ){
$(".page-id-3527 .post-12207 img").attr("src","/wp-content/uploads/2021/05/CPA-Logo-1400x656-2-e1621498237883.jpg");
});
jQuery(document).ready( function($){
$( '.responsiveMenuSelect' ).change(function() {
var loc = $(this).find( 'option:selected' ).val();
if( loc != '' && loc != '#' ) window.location = loc;
});
//$( '.responsiveMenuSelect' ).val('');
});
var switchTo5x=true;
Overview The ability to comply with a trust deed and to confidently determine the terms of a trust is a fundamental and integral part of a trustee’s duties; yet, many trustees lose their trust deeds. Recent case law has shed light on the options available when a trust deed is lost. The implications of a [read more]
There is a provision in the Superannuation Industry (Supervision) Regulations 1994 (Cth) (SISR) that on its face appears to allow a person of any age to receive their preserved benefits. More specifically, item 108 of sch 1 to the SISR appears to provide that even preserved benefits may be paid to a superannuation fund member [read more]
The Full Court of the Federal Court of Australia (Court) recently handed a judgment regarding how the superannuation guarantee (SG) legislation applies to certain contractors: Jamsek v ZG Operations Australia Pty Ltd (No 3) [2023] FCAFC 48 (Jamsek). This case has important implications for businesses that engage individuals where the payment is wholly or principally [read more]
The Victorian Court of Appeal recently handed a judgment regarding a trust with a lost deed: Vanta Pty Ltd v Mantovani [2023] VSCA 53 (http://www.austlii.edu.au/cgi-bin/viewdoc/au/cases/vic/VSCA//2023/53.html). Although this involved a family trust, rather than an SMSF, this case also has important implications for SMSFs with lost trust deeds. Facts John Mantovani was born in 1960. John’s [read more]
Failing to keep your SMSF deed up to date can lead to the SMSF failing to optimise tax and contribution concessions, unnecessarily restricting investment opportunities, and can result in funds being unable to function appropriately if a member loses capacity or dies. Deciding when, and with whom, to update the governing rules of an SMSF [read more]
Small private companies are widely used to manage and control financial affairs. They can be used as companies in their own right, but they are also commonly used as trustees for SMSFs and other trusts. Whether a company acts as trustee or not, the directors have day-to-day control over the company. Despite the importance of [read more]
This article examines binding death benefit nominations (BDBNs) after the landmark High Court decision on indefinite or non-lapsing BDBNs in Hill v Zuda Pty Ltd [2022] HCA 21 (Hill v Zuda) issued on 15 June 2022. Indefinite or non-lapsing BDBNs A BDBN is a direction made by a fund member to a superannuation fund trustee [read more]
Traditionally there were only two options when a self managed superannuation fund(SMSF) member became an ‘insolvent under administration’ (colloquially referred to as a bankrupt). Those two options are: Option 1 — the member had to roll their benefits to an APRA fund; or Option 2 — the SMSF had to be converted to a small APRA fund. [read more]
Introduction When an SMSF member is in pension phase they have numerous advantages such as the fund obtaining an income tax exemption for exempt current pension income (ECPI) where no tax is payable on income and capital gains to the extent the fund’s assets are funding a pension in retirement phase. However, the relevant rules [read more]
Overview Payroll tax is a tax imposed by each state and territory in Australia where the employer’s taxable wages (including any employer superannuation contributions and assessable ‘fringe’ benefits) exceeds the relevant threshold for the period. Payroll tax is levied on wages paid by an employer to an employee and also covers certain payments to contractors. In [read more]
!function(d,s,id){var js,fjs=d.getElementsByTagName(s)[0],p=/^http:/.test(d.location)?'http':'https';if(!d.getElementById(id)){js=d.createElement(s);js.id=id;js.src=p+"://platform.twitter.com/widgets.js";fjs.parentNode.insertBefore(js,fjs);}}(document,"script","twitter-wjs");
console.log('Rob Info Shortcode Source:', jQuery('*[data-rob-info]').html());
https://www.dbalawyers.com.au/wp-content/plugins/ubermenu/core/js/hoverIntent.js
var uberMenuSettings = {"speed":"100","trigger":"hoverIntent","orientation":"horizontal","transition":"slide","hoverInterval":"20","hoverTimeout":"400","removeConflicts":"on","autoAlign":"off","noconflict":"off","fullWidthSubs":"off","androidClick":"off","iOScloseButton":"on","loadGoogleMaps":"off","repositionOnLoad":"off"};
https://www.dbalawyers.com.au/wp-content/plugins/ubermenu/core/js/ubermenu.min.js
https://www.dbalawyers.com.au/wp-content/plugins/contact-form-7/includes/swv/js/index.js
var wpcf7 = {"api":{"root":"https:\/\/www.dbalawyers.com.au\/wp-json\/","namespace":"contact-form-7\/v1"},"cached":"1"};
https://www.dbalawyers.com.au/wp-content/plugins/contact-form-7/includes/js/index.js
window.addEventListener("load", function(event) {
jQuery(".cfx_form_main,.wpcf7-form,.wpforms-form,.gform_wrapper form").each(function(){
var form=jQuery(this);
var screen_width=""; var screen_height="";
if(screen_width == ""){
if(screen){
screen_width=screen.width;
}else{
screen_width=jQuery(window).width();
} }
if(screen_height == ""){
if(screen){
screen_height=screen.height;
}else{
screen_height=jQuery(window).height();
} }
form.append('<input type="hidden" name="vx_width" value="'+screen_width+'">');
form.append('<input type="hidden" name="vx_height" value="'+screen_height+'">');
form.append('<input type="hidden" name="vx_url" value="'+window.location.href+'">');
});
});
stLight.options({publisher: "5bec7acf-cc01-4bd5-8596-0c6a1ca47d2d", doNotHash: false, doNotCopy: false, hashAddressBar: false});
var options={ "publisher": "5bec7acf-cc01-4bd5-8596-0c6a1ca47d2d", "position": "right", "ad": { "visible": false, "openDelay": 5, "closeDelay": 0}, "chicklets": { "items": ["facebook", "googleplus", "twitter", "linkedin", "email", "sharethis"]}};
https://www.dbalawyers.com.au/wp-content/themes/canvasChild/js/jquery.cycle2.min.js
