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Key facts The case of Re Owies Family Trust [2020] VSC 716 (Owies) provides many lessons for trustees and advisers dealing with discretionary trusts. This article focuses on one key issue raised in Owies, being the limited variation power that did not allow for a number of purported variations. Owies involved a dispute between the [read more]
The AAT yesterday handed down a decision regarding the disqualification of trustees or responsible officers of corporate trustees of superannuation entities. See Merchant and Commissioner of Taxation [2021] AATA 915. The decision involves Gordon Merchant, who appears to be the same Gordon Merchant as the founder of the famous Australian surf company Billabong. Facts The [read more]
Earlier today the Administrative Appeals Tribunal (Tribunal) handed its decision in Coronica and Commissioner of Taxation (Taxation) [2021] AATA 745. It resulted in the Commissioner’s decision to make an SMSF non-complying being affirmed. The decision is lengthy (103 pages) and covers many interesting issues. In this article, we focus on one particular issue: valuation of [read more]
The recent New South Wales Supreme Court decision of G v G (No. 2) [2020] NSWSC 818 (G v G) provides important guidance on the limitations that apply to trustees and managers of protected estates in dealing with superannuation investments, including in relation to making super contributions and binding death benefit nominations (‘BDBNs’). In this [read more]
![An important reminder when drafting deeds: Wilstead No. 5 Pty Ltd v Smyth [2020] VSC 651](https://www.dbalawyers.com.au/wp-content/uploads/2020/11/An-important-reminder-when-drafting-deeds-Wilstead-No-5-Pty-Ltd-v-Smyth-2020-VSC-651-200x200.jpg "An important reminder when drafting deeds: Wilstead No. 5 Pty Ltd v Smyth [2020] VSC 651")
The recent Victorian Supreme Court decision of Wilstead No. 5 Pty Ltd v Smyth [2020] VSC 651 serves as an important reminder when drafting SMSF deeds. These days many non-lawyers — such as accountants and financial planners — draft deeds by populating websites that instantly generate deeds with no lawyer review or sign off. We [read more]
![An important reminder on excess contributions: Purcell and Commissioner of Taxation [2020] AATA 4235](https://www.dbalawyers.com.au/wp-content/uploads/2020/11/An-important-reminder-on-excess-contributions-Purcell-and-Commissioner-of-Taxation-2020-AATA-4235-200x200.jpg "An important reminder on excess contributions: Purcell and Commissioner of Taxation [2020] AATA 4235")
The recent AAT decision of Purcell and Commissioner of Taxation [2020] AATA 4235 serves as an important reminder when making superannuation contributions. Facts For the full decision, see http://www.austlii.edu.au/cgi-bin/viewdoc/au/cases/cth/AATA//2020/4235.html. A summary of the fact is as follows. The AAT indicated that during the financial year ended 30 June 2018, Mrs Purcell had a non-concessional contributions [read more]
![Sutton v NRS(J) Pty Ltd [2020] NSWSC 826: Lessons for managing lost trust deeds](https://www.dbalawyers.com.au/wp-content/uploads/2020/07/Lessons-for-managing-lost-trust-deeds-200x200.jpg "Sutton v NRS(J) Pty Ltd [2020] NSWSC 826: Lessons for managing lost trust deeds")
The recent decision of Sutton v NRS(J) Pty Ltd [2020] NSWSC 826 highlights the importance of having original executed copies of all constituent trust documents. It has tremendous relevance for SMSFs. Facts The facts of the case were as follows: In 17 August 1972, a discretionary trust (‘Trust’) was established for the benefit of the [read more]
The Victorian Court of Appeal recently handed down Wareham v Marsella [2020] VSCA 92. This judgement represents the appeal of Marsella v Wareham (No 2) [2019] VSC 65. You can read our article about Wareham v Marsella here. Many have questioned why the outcome in Wareham v Marsella is so different to Katz v Grossman [read more]
Introduction The Victorian Court of Appeal recently handed down Wareham v Marsella [2020] VSCA 92. This judgement represents the appeal of Marsella v Wareham (No 2) [2019] VSC 65. In brief, the appeal was dismissed. The appeal judgement illustrates that trustees (including SMSF trustees) are held to very high standards, and when performing their duties, [read more]
The recent case of Burgess v Burgess [2018] WASC 279 (‘Burgess’) continues a line of cases that consider the conflict that arises where a person acts as executor of a deceased estate while also receiving superannuation death benefits in their personal capacity. [read more]
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