SMSF compliance – DBA Lawyers https://www.dbalawyers.com.au Leading SMSF Law Firm Thu, 22 Aug 2019 07:40:07 +0000 en-US hourly 1 Reversionary pension v BDBN: which one wins? https://www.dbalawyers.com.au/smsf-compliance/reversionary-pension-v-bdbn-which-one-wins/ https://www.dbalawyers.com.au/smsf-compliance/reversionary-pension-v-bdbn-which-one-wins/#respond Thu, 22 Aug 2019 07:40:07 +0000 http://www.dbalawyers.com.au/?p=9810 read more]]]> https://www.dbalawyers.com.au/smsf-compliance/reversionary-pension-v-bdbn-which-one-wins/feed/ 0 Is the superannuation guarantee system in need of an urgent overhaul? https://www.dbalawyers.com.au/ato/is-the-superannuation-guarantee-system-in-need-of-an-urgent-overhaul/ https://www.dbalawyers.com.au/ato/is-the-superannuation-guarantee-system-in-need-of-an-urgent-overhaul/#respond Mon, 19 Aug 2019 07:11:16 +0000 http://www.dbalawyers.com.au/?p=9804 read more]]]> https://www.dbalawyers.com.au/ato/is-the-superannuation-guarantee-system-in-need-of-an-urgent-overhaul/feed/ 0 SMSFs investing via unit trusts https://www.dbalawyers.com.au/investments/smsfs-investing-via-unit-trusts-2/ https://www.dbalawyers.com.au/investments/smsfs-investing-via-unit-trusts-2/#respond Wed, 17 Jul 2019 06:05:39 +0000 http://www.dbalawyers.com.au/?p=9607 read more]]]> https://www.dbalawyers.com.au/investments/smsfs-investing-via-unit-trusts-2/feed/ 0 Who can provide taxation advice? https://www.dbalawyers.com.au/ato/who-can-provide-taxation-advice/ https://www.dbalawyers.com.au/ato/who-can-provide-taxation-advice/#respond Tue, 16 Jul 2019 01:45:26 +0000 http://www.dbalawyers.com.au/?p=9570 read more]]]> https://www.dbalawyers.com.au/ato/who-can-provide-taxation-advice/feed/ 0 DBA Lawyers’ SMSF governing rules https://www.dbalawyers.com.au/announcements/dba-lawyers-smsf-governing-rules/ https://www.dbalawyers.com.au/announcements/dba-lawyers-smsf-governing-rules/#respond Fri, 28 Jun 2019 03:40:17 +0000 http://www.dbalawyers.com.au/?p=9509 read more]]]> https://www.dbalawyers.com.au/announcements/dba-lawyers-smsf-governing-rules/feed/ 0 Single touch payroll— are SMSFs covered? https://www.dbalawyers.com.au/announcements/single-touch-payroll-are-smsfs-covered/ https://www.dbalawyers.com.au/announcements/single-touch-payroll-are-smsfs-covered/#respond Wed, 26 Jun 2019 08:00:00 +0000 http://www.dbalawyers.com.au/?p=9499 read more]]]> https://www.dbalawyers.com.au/announcements/single-touch-payroll-are-smsfs-covered/feed/ 0 The trustee–member rules explained: Part 2 https://www.dbalawyers.com.au/smsf-compliance/the-trustee-member-rules-explained-part-2/ https://www.dbalawyers.com.au/smsf-compliance/the-trustee-member-rules-explained-part-2/#respond Fri, 31 May 2019 04:36:27 +0000 http://www.dbalawyers.com.au/?p=9453 read more]]]> https://www.dbalawyers.com.au/smsf-compliance/the-trustee-member-rules-explained-part-2/feed/ 0 Update on the DBA Network SMSF Podcast https://www.dbalawyers.com.au/announcements/update-on-the-dba-network-smsf-podcast/ https://www.dbalawyers.com.au/announcements/update-on-the-dba-network-smsf-podcast/#respond Thu, 23 May 2019 15:17:49 +0000 http://www.dbalawyers.com.au/?p=9447 read more]]]> https://www.dbalawyers.com.au/announcements/update-on-the-dba-network-smsf-podcast/feed/ 0 SMSF Auditor’s Kit https://www.dbalawyers.com.au/ato/smsf-auditors-kit/ https://www.dbalawyers.com.au/ato/smsf-auditors-kit/#respond Wed, 15 May 2019 10:33:44 +0000 http://www.dbalawyers.com.au/?p=9415 read more]]]> https://www.dbalawyers.com.au/ato/smsf-auditors-kit/feed/ 0 Reconciling inconsistencies between reversionary pension nominations and BDBNs https://www.dbalawyers.com.au/ato/reconciling-inconsistencies-between-reversionary-pension-nominations-and-bdbns/ https://www.dbalawyers.com.au/ato/reconciling-inconsistencies-between-reversionary-pension-nominations-and-bdbns/#respond Wed, 01 May 2019 17:24:34 +0000 http://www.dbalawyers.com.au/?p=9396 read more]]]> https://www.dbalawyers.com.au/ato/reconciling-inconsistencies-between-reversionary-pension-nominations-and-bdbns/feed/ 0 What ATO publications can be relied on? https://www.dbalawyers.com.au/ato/what-ato-publications-can-be-relied-on/ https://www.dbalawyers.com.au/ato/what-ato-publications-can-be-relied-on/#respond Fri, 29 Mar 2019 17:59:49 +0000 http://www.dbalawyers.com.au/?p=9269 read more]]]> https://www.dbalawyers.com.au/ato/what-ato-publications-can-be-relied-on/feed/ 0 DBA Lawyers’ Annual Update Service for SMSF deeds https://www.dbalawyers.com.au/announcements/dba-lawyers-annual-update-service-for-smsf-deeds/ https://www.dbalawyers.com.au/announcements/dba-lawyers-annual-update-service-for-smsf-deeds/#respond Fri, 29 Mar 2019 17:50:57 +0000 http://www.dbalawyers.com.au/?p=9261 read more]]]> https://www.dbalawyers.com.au/announcements/dba-lawyers-annual-update-service-for-smsf-deeds/feed/ 0 Advantages of ordering unit trusts from DBA Lawyers https://www.dbalawyers.com.au/investments/advantages-of-ordering-unit-trusts-from-dba-lawyers/ https://www.dbalawyers.com.au/investments/advantages-of-ordering-unit-trusts-from-dba-lawyers/#respond Fri, 29 Mar 2019 17:14:10 +0000 http://www.dbalawyers.com.au/?p=9255 read more]]]> https://www.dbalawyers.com.au/investments/advantages-of-ordering-unit-trusts-from-dba-lawyers/feed/ 0 Grotesquely unreasonable and SMSF trustees paying death benefits: Re Marsella https://www.dbalawyers.com.au/announcements/grotesquely-unreasonable-and-smsf-trustees-paying-death-benefits-re-marsella/ https://www.dbalawyers.com.au/announcements/grotesquely-unreasonable-and-smsf-trustees-paying-death-benefits-re-marsella/#respond Thu, 28 Feb 2019 04:30:31 +0000 http://www.dbalawyers.com.au/?p=9178 read more]]]> https://www.dbalawyers.com.au/announcements/grotesquely-unreasonable-and-smsf-trustees-paying-death-benefits-re-marsella/feed/ 0 Is an alternate director for an SMSF better than a successor director? Part 2 https://www.dbalawyers.com.au/smsf-compliance/is-an-alternate-director-foran-smsf-better-than-a-successor-director-part-2/ https://www.dbalawyers.com.au/smsf-compliance/is-an-alternate-director-foran-smsf-better-than-a-successor-director-part-2/#respond Tue, 12 Feb 2019 13:00:29 +0000 http://www.dbalawyers.com.au/?p=9148 read more]]]> https://www.dbalawyers.com.au/smsf-compliance/is-an-alternate-director-foran-smsf-better-than-a-successor-director-part-2/feed/ 0 The trustee–member rules explained: Part 1 https://www.dbalawyers.com.au/smsf-compliance/the-trustee-member-rules-explained-part-1/ https://www.dbalawyers.com.au/smsf-compliance/the-trustee-member-rules-explained-part-1/#respond Mon, 11 Feb 2019 01:51:23 +0000 http://www.dbalawyers.com.au/?p=9139 read more]]]> https://www.dbalawyers.com.au/smsf-compliance/the-trustee-member-rules-explained-part-1/feed/ 0 Family Law SuperSplitting Documents for SMSFs https://www.dbalawyers.com.au/smsf-compliance/family-law-supersplittingdocuments-for-smsfs/ https://www.dbalawyers.com.au/smsf-compliance/family-law-supersplittingdocuments-for-smsfs/#respond Mon, 21 Jan 2019 10:53:31 +0000 http://www.dbalawyers.com.au/?p=9075 read more]]]> https://www.dbalawyers.com.au/smsf-compliance/family-law-supersplittingdocuments-for-smsfs/feed/ 0 Work test exemption passes without bring-forward rule complications https://www.dbalawyers.com.au/contributions/work-test-exemption-passes-without-bring-forward-rule-complications/ https://www.dbalawyers.com.au/contributions/work-test-exemption-passes-without-bring-forward-rule-complications/#respond Thu, 20 Dec 2018 19:00:36 +0000 http://www.dbalawyers.com.au/?p=9047 read more]]]> https://www.dbalawyers.com.au/contributions/work-test-exemption-passes-without-bring-forward-rule-complications/feed/ 0 Is an alternate director for an SMSF better than a successor director? Part 1 https://www.dbalawyers.com.au/smsf-compliance/is-an-alternate-director-foran-smsf-better-than-a-successor-director-part-1/ https://www.dbalawyers.com.au/smsf-compliance/is-an-alternate-director-foran-smsf-better-than-a-successor-director-part-1/#respond Fri, 14 Dec 2018 11:08:10 +0000 http://www.dbalawyers.com.au/?p=9041 read more]]]> https://www.dbalawyers.com.au/smsf-compliance/is-an-alternate-director-foran-smsf-better-than-a-successor-director-part-1/feed/ 0 What disqualifies you from having an SMSF? https://www.dbalawyers.com.au/ato/what-disqualifies-you-from-having-an-smsf/ https://www.dbalawyers.com.au/ato/what-disqualifies-you-from-having-an-smsf/#respond Mon, 26 Nov 2018 14:28:07 +0000 http://www.dbalawyers.com.au/?p=8996 read more]]]> https://www.dbalawyers.com.au/ato/what-disqualifies-you-from-having-an-smsf/feed/ 0 Important Supreme Court decision provides further guidance on binding death benefit nominations https://www.dbalawyers.com.au/announcements/important-supreme-court-decision-provides-further-guidance-on-binding-death-benefit-nominations/ https://www.dbalawyers.com.au/announcements/important-supreme-court-decision-provides-further-guidance-on-binding-death-benefit-nominations/#respond Wed, 29 Aug 2018 06:50:19 +0000 http://www.dbalawyers.com.au/?p=8840 read more]]]> https://www.dbalawyers.com.au/announcements/important-supreme-court-decision-provides-further-guidance-on-binding-death-benefit-nominations/feed/ 0 Proposed regulation to extend SuperStream to SMSF Rollovers https://www.dbalawyers.com.au/announcements/proposed-regulation-to-extend-superstream-to-all-smsfs/ https://www.dbalawyers.com.au/announcements/proposed-regulation-to-extend-superstream-to-all-smsfs/#respond Wed, 29 Aug 2018 06:11:28 +0000 http://www.dbalawyers.com.au/?p=8831 read more]]]> https://www.dbalawyers.com.au/announcements/proposed-regulation-to-extend-superstream-to-all-smsfs/feed/ 0 The sole purpose test substantially clarified by the Full Federal Court in Aussiegolfa Pty Ltd v Commissioner of Taxation. https://www.dbalawyers.com.au/announcements/the-sole-purpose-test-substantially-clarified-by-the-full-federal-court-in-aussiegolfa-pty-ltd-v-commissioner-of-taxation/ https://www.dbalawyers.com.au/announcements/the-sole-purpose-test-substantially-clarified-by-the-full-federal-court-in-aussiegolfa-pty-ltd-v-commissioner-of-taxation/#respond Fri, 24 Aug 2018 05:53:09 +0000 http://www.dbalawyers.com.au/?p=8817 read more]]]> https://www.dbalawyers.com.au/announcements/the-sole-purpose-test-substantially-clarified-by-the-full-federal-court-in-aussiegolfa-pty-ltd-v-commissioner-of-taxation/feed/ 0 SMSFs –– the CGT withholding regime on property transfers is far broader than many think https://www.dbalawyers.com.au/ato/smsfs-the-cgt-withholding-regime-on-property-transfers-is-far-broader-than-many-think/ https://www.dbalawyers.com.au/ato/smsfs-the-cgt-withholding-regime-on-property-transfers-is-far-broader-than-many-think/#respond Wed, 01 Aug 2018 04:00:15 +0000 http://www.dbalawyers.com.au/?p=8757 read more]]]> https://www.dbalawyers.com.au/ato/smsfs-the-cgt-withholding-regime-on-property-transfers-is-far-broader-than-many-think/feed/ 0 SMSF deeds – which supplier should you use: a law firm or a non-qualified supplier? https://www.dbalawyers.com.au/smsf-compliance/smsf-deeds-which-supplier-should-you-use-a-law-firm-or-a-non-qualified-supplier/ https://www.dbalawyers.com.au/smsf-compliance/smsf-deeds-which-supplier-should-you-use-a-law-firm-or-a-non-qualified-supplier/#respond Tue, 17 Jul 2018 10:36:30 +0000 http://www.dbalawyers.com.au/?p=8718 read more]]]> https://www.dbalawyers.com.au/smsf-compliance/smsf-deeds-which-supplier-should-you-use-a-law-firm-or-a-non-qualified-supplier/feed/ 0 Bare trust documents are required where fund trustees are practically unable to hold legal title to fund assets https://www.dbalawyers.com.au/announcements/bare-trust-documents-are-required-where-fund-trustees-are-practically-unable-to-hold-legal-title-to-fund-assets/ https://www.dbalawyers.com.au/announcements/bare-trust-documents-are-required-where-fund-trustees-are-practically-unable-to-hold-legal-title-to-fund-assets/#respond Mon, 09 Jul 2018 09:48:31 +0000 http://www.dbalawyers.com.au/?p=8688 read more]]]> https://www.dbalawyers.com.au/announcements/bare-trust-documents-are-required-where-fund-trustees-are-practically-unable-to-hold-legal-title-to-fund-assets/feed/ 0 Strategies to reduce your total superannuation balance: Part 2 https://www.dbalawyers.com.au/smsf-taxation/strategies-to-reduce-your-total-superannuation-balance-part-2/ https://www.dbalawyers.com.au/smsf-taxation/strategies-to-reduce-your-total-superannuation-balance-part-2/#respond Mon, 25 Jun 2018 06:21:50 +0000 http://www.dbalawyers.com.au/?p=8430 read more]]]> https://www.dbalawyers.com.au/smsf-taxation/strategies-to-reduce-your-total-superannuation-balance-part-2/feed/ 0 Contribution Reserving Strategy https://www.dbalawyers.com.au/contributions/contribution-reserving-strategy/ https://www.dbalawyers.com.au/contributions/contribution-reserving-strategy/#respond Wed, 20 Jun 2018 22:00:48 +0000 http://www.dbalawyers.com.au/?p=8380 read more]]]> https://www.dbalawyers.com.au/contributions/contribution-reserving-strategy/feed/ 0 Proposed SG amnesty raises opportunities and risks https://www.dbalawyers.com.au/announcements/proposed-sg-amnesty-raises-opportunities-and-risks/ https://www.dbalawyers.com.au/announcements/proposed-sg-amnesty-raises-opportunities-and-risks/#respond Mon, 18 Jun 2018 07:03:21 +0000 http://www.dbalawyers.com.au/?p=8373 read more]]]> https://www.dbalawyers.com.au/announcements/proposed-sg-amnesty-raises-opportunities-and-risks/feed/ 0 Can SMSFs invest in Bitcoin? https://www.dbalawyers.com.au/investments/can-smsfs-invest-in-bitcoin/ https://www.dbalawyers.com.au/investments/can-smsfs-invest-in-bitcoin/#respond Tue, 29 May 2018 03:00:22 +0000 http://www.dbalawyers.com.au/?p=8350 read more]]]> https://www.dbalawyers.com.au/investments/can-smsfs-invest-in-bitcoin/feed/ 0 How the Federal Budget 2018 will impact SMSFs https://www.dbalawyers.com.au/ato/how-the-federal-budget-2018-will-impact-smsfs/ https://www.dbalawyers.com.au/ato/how-the-federal-budget-2018-will-impact-smsfs/#respond Tue, 15 May 2018 07:01:51 +0000 http://www.dbalawyers.com.au/?p=8323 read more]]]> https://www.dbalawyers.com.au/ato/how-the-federal-budget-2018-will-impact-smsfs/feed/ 0 PAYG withholding on legacy pensions https://www.dbalawyers.com.au/ato/payg-withholding-on-legacy-pensions/ https://www.dbalawyers.com.au/ato/payg-withholding-on-legacy-pensions/#respond Thu, 03 May 2018 07:09:44 +0000 http://www.dbalawyers.com.au/?p=8309 read more]]]> https://www.dbalawyers.com.au/ato/payg-withholding-on-legacy-pensions/feed/ 0 Ensure an SMSF meets the residency tests https://www.dbalawyers.com.au/smsf-compliance/ensure-an-smsf-meets-the-residency-tests/ https://www.dbalawyers.com.au/smsf-compliance/ensure-an-smsf-meets-the-residency-tests/#respond Mon, 30 Apr 2018 07:42:51 +0000 http://www.dbalawyers.com.au/?p=8295 read more]]]> https://www.dbalawyers.com.au/smsf-compliance/ensure-an-smsf-meets-the-residency-tests/feed/ 0 Is SMSF property development good or too good to be true? https://www.dbalawyers.com.au/ato/is-smsf-property-development-good-or-too-good-to-be-true/ https://www.dbalawyers.com.au/ato/is-smsf-property-development-good-or-too-good-to-be-true/#respond Tue, 24 Apr 2018 08:00:42 +0000 http://www.dbalawyers.com.au/?p=8271 read more]]]> https://www.dbalawyers.com.au/ato/is-smsf-property-development-good-or-too-good-to-be-true/feed/ 0 Custodian appointment documents are required where fund trustees are practically unable to hold legal title to fund assets https://www.dbalawyers.com.au/announcements/custodian-appointment-documents-are-required-where-fund-trustees-are-practically-unable-to-hold-legal-title-to-fund-assets/ https://www.dbalawyers.com.au/announcements/custodian-appointment-documents-are-required-where-fund-trustees-are-practically-unable-to-hold-legal-title-to-fund-assets/#respond Fri, 20 Apr 2018 10:21:40 +0000 http://www.dbalawyers.com.au/?p=8262 read more]]]> https://www.dbalawyers.com.au/announcements/custodian-appointment-documents-are-required-where-fund-trustees-are-practically-unable-to-hold-legal-title-to-fund-assets/feed/ 0 What is the status of contribution reserving in light of SMSFRB 2018/1? https://www.dbalawyers.com.au/ato/what-is-the-status-of-contribution-reserving-in-light-of-smsfrb-2018-1/ https://www.dbalawyers.com.au/ato/what-is-the-status-of-contribution-reserving-in-light-of-smsfrb-2018-1/#respond Wed, 28 Mar 2018 01:56:15 +0000 http://www.dbalawyers.com.au/?p=8217 read more]]]> https://www.dbalawyers.com.au/ato/what-is-the-status-of-contribution-reserving-in-light-of-smsfrb-2018-1/feed/ 0 SMSFRB 2018/1: ATO’s view on SMSFs and reserves https://www.dbalawyers.com.au/announcements/smsfrb-2018-1-atos-view-on-smsfs-and-reserves/ https://www.dbalawyers.com.au/announcements/smsfrb-2018-1-atos-view-on-smsfs-and-reserves/#respond Tue, 27 Mar 2018 23:47:32 +0000 http://www.dbalawyers.com.au/?p=8212 read more]]]> https://www.dbalawyers.com.au/announcements/smsfrb-2018-1-atos-view-on-smsfs-and-reserves/feed/ 0 Total superannuation balance milestones https://www.dbalawyers.com.au/contributions/total-superannuation-balance-milestones/ https://www.dbalawyers.com.au/contributions/total-superannuation-balance-milestones/#respond Mon, 19 Mar 2018 23:45:25 +0000 http://www.dbalawyers.com.au/?p=8185 read more]]]> https://www.dbalawyers.com.au/contributions/total-superannuation-balance-milestones/feed/ 0 Webinar on SMSF reserves https://www.dbalawyers.com.au/announcements/webinar-on-smsf-reserves/ https://www.dbalawyers.com.au/announcements/webinar-on-smsf-reserves/#respond Thu, 15 Mar 2018 04:59:46 +0000 http://www.dbalawyers.com.au/?p=8180 read more]]]> https://www.dbalawyers.com.au/announcements/webinar-on-smsf-reserves/feed/ 0 SMSFs and transfer balance account reporting https://www.dbalawyers.com.au/ato/smsfs-and-transfer-balance-account-reporting/ https://www.dbalawyers.com.au/ato/smsfs-and-transfer-balance-account-reporting/#respond Wed, 07 Mar 2018 12:45:04 +0000 http://www.dbalawyers.com.au/?p=8167 read more]]]> https://www.dbalawyers.com.au/ato/smsfs-and-transfer-balance-account-reporting/feed/ 0 ATO compliance action penalties for SMSFs https://www.dbalawyers.com.au/ato/ato-compliance-action-penalties-smsfs/ https://www.dbalawyers.com.au/ato/ato-compliance-action-penalties-smsfs/#comments Thu, 01 Mar 2018 06:00:03 +0000 http://www.dbalawyers.com.au/?p=8123 read more]]]> https://www.dbalawyers.com.au/ato/ato-compliance-action-penalties-smsfs/feed/ 1 Ways to remove a member from an SMSF https://www.dbalawyers.com.au/investments/ways-remove-member-smsf/ https://www.dbalawyers.com.au/investments/ways-remove-member-smsf/#respond Tue, 06 Feb 2018 05:43:07 +0000 http://www.dbalawyers.com.au/?p=8065 read more]]]> https://www.dbalawyers.com.au/investments/ways-remove-member-smsf/feed/ 0 The latest on TRISs: are you in retirement phase? https://www.dbalawyers.com.au/ato/latest-triss-retirement-phase/ https://www.dbalawyers.com.au/ato/latest-triss-retirement-phase/#respond Tue, 06 Feb 2018 04:24:27 +0000 http://www.dbalawyers.com.au/?p=8059 read more]]]> https://www.dbalawyers.com.au/ato/latest-triss-retirement-phase/feed/ 0 Why is it important to have a good company constitution? https://www.dbalawyers.com.au/investments/important-good-company-constitution/ https://www.dbalawyers.com.au/investments/important-good-company-constitution/#respond Tue, 30 Jan 2018 03:19:05 +0000 http://www.dbalawyers.com.au/?p=8048 read more]]]> https://www.dbalawyers.com.au/investments/important-good-company-constitution/feed/ 0 Not all companies are created equal https://www.dbalawyers.com.au/announcements/not-companies-created-equal/ https://www.dbalawyers.com.au/announcements/not-companies-created-equal/#respond Sun, 14 Jan 2018 21:00:02 +0000 http://www.dbalawyers.com.au/?p=8023 read more]]]> https://www.dbalawyers.com.au/announcements/not-companies-created-equal/feed/ 0 SMSFs must tread carefully when dealing with employee share schemes interests https://www.dbalawyers.com.au/ato/smsfs-must-tread-carefully-dealing-employee-share-schemes-interests/ https://www.dbalawyers.com.au/ato/smsfs-must-tread-carefully-dealing-employee-share-schemes-interests/#respond Fri, 12 Jan 2018 01:54:37 +0000 http://www.dbalawyers.com.au/?p=8030 read more]]]> https://www.dbalawyers.com.au/ato/smsfs-must-tread-carefully-dealing-employee-share-schemes-interests/feed/ 0 Leave SMSF changes of trustee to the lawyers https://www.dbalawyers.com.au/investments/leave-smsf-changes-trustee-lawyers/ https://www.dbalawyers.com.au/investments/leave-smsf-changes-trustee-lawyers/#respond Thu, 11 Jan 2018 21:00:47 +0000 http://www.dbalawyers.com.au/?p=8019 read more]]]> https://www.dbalawyers.com.au/investments/leave-smsf-changes-trustee-lawyers/feed/ 0 Triggering your bring forward non-concessional contributions cap post-1 July 2017 https://www.dbalawyers.com.au/contributions/triggering-bring-forward-non-concessional-contributions-cap-post-1-july-2017/ https://www.dbalawyers.com.au/contributions/triggering-bring-forward-non-concessional-contributions-cap-post-1-july-2017/#respond Thu, 07 Dec 2017 05:27:14 +0000 http://www.dbalawyers.com.au/?p=7982 read more]]]> https://www.dbalawyers.com.au/contributions/triggering-bring-forward-non-concessional-contributions-cap-post-1-july-2017/feed/ 0 Family Law SuperSplitting Kit for SMSFs https://www.dbalawyers.com.au/smsf-compliance/family-law-supersplitting-kit-smsfs/ https://www.dbalawyers.com.au/smsf-compliance/family-law-supersplitting-kit-smsfs/#respond Fri, 01 Dec 2017 14:09:42 +0000 http://www.dbalawyers.com.au/?p=7974 read more]]]> https://www.dbalawyers.com.au/smsf-compliance/family-law-supersplitting-kit-smsfs/feed/ 0 CGT relief for SMSFs https://www.dbalawyers.com.au/pensions/cgt-relief-smsfs/ https://www.dbalawyers.com.au/pensions/cgt-relief-smsfs/#respond Thu, 23 Nov 2017 11:01:05 +0000 http://www.dbalawyers.com.au/?p=7951 read more]]]> https://www.dbalawyers.com.au/pensions/cgt-relief-smsfs/feed/ 0 Who is your relative for SMSF purposes and why is this relevant? https://www.dbalawyers.com.au/investments/relative-smsf-purposes-relevant/ https://www.dbalawyers.com.au/investments/relative-smsf-purposes-relevant/#respond Thu, 16 Nov 2017 05:50:20 +0000 http://www.dbalawyers.com.au/?p=7935 read more]]]> https://www.dbalawyers.com.au/investments/relative-smsf-purposes-relevant/feed/ 0 Payments above ABP minimum — Reasons to prospectively document a strategy ASAP https://www.dbalawyers.com.au/ato/payments-abp-minimum-reasons-prospectively-document-strategy-asap/ https://www.dbalawyers.com.au/ato/payments-abp-minimum-reasons-prospectively-document-strategy-asap/#respond Tue, 24 Oct 2017 02:47:43 +0000 http://www.dbalawyers.com.au/?p=7893 read more]]]> https://www.dbalawyers.com.au/ato/payments-abp-minimum-reasons-prospectively-document-strategy-asap/feed/ 0 Dealing with a lost SMSF trust deed https://www.dbalawyers.com.au/audit/dealing-lost-smsf-trust-deed/ https://www.dbalawyers.com.au/audit/dealing-lost-smsf-trust-deed/#respond Sun, 22 Oct 2017 21:00:43 +0000 http://www.dbalawyers.com.au/?p=7889 read more]]]> https://www.dbalawyers.com.au/audit/dealing-lost-smsf-trust-deed/feed/ 0 Limited recourse borrowing arrangements can use one bare trustee for multiple bare trusts https://www.dbalawyers.com.au/audit/limited-recourse-borrowing-arrangements-can-use-one-bare-trustee-multiple-bare-trusts/ https://www.dbalawyers.com.au/audit/limited-recourse-borrowing-arrangements-can-use-one-bare-trustee-multiple-bare-trusts/#respond Tue, 10 Oct 2017 03:03:08 +0000 http://www.dbalawyers.com.au/?p=7873 read more]]]> https://www.dbalawyers.com.au/audit/limited-recourse-borrowing-arrangements-can-use-one-bare-trustee-multiple-bare-trusts/feed/ 0 Is maintaining a second SMSF a Part IVA risk? https://www.dbalawyers.com.au/ato/maintaining-second-smsf-part-iva-risk/ https://www.dbalawyers.com.au/ato/maintaining-second-smsf-part-iva-risk/#respond Fri, 15 Sep 2017 04:37:02 +0000 http://www.dbalawyers.com.au/?p=7812 read more]]]> https://www.dbalawyers.com.au/ato/maintaining-second-smsf-part-iva-risk/feed/ 0 New APRA guidance confirms retirement for members who reach 60 and cease one of two jobs https://www.dbalawyers.com.au/pensions/new-apra-guidance-confirms-retirement-members-reach-60-cease-one-two-jobs/ https://www.dbalawyers.com.au/pensions/new-apra-guidance-confirms-retirement-members-reach-60-cease-one-two-jobs/#respond Thu, 31 Aug 2017 00:38:18 +0000 http://www.dbalawyers.com.au/?p=7749 read more]]]> https://www.dbalawyers.com.au/pensions/new-apra-guidance-confirms-retirement-members-reach-60-cease-one-two-jobs/feed/ 0 The new age TRIS –– tips and traps https://www.dbalawyers.com.au/ato/new-age-tris-tips-traps/ https://www.dbalawyers.com.au/ato/new-age-tris-tips-traps/#respond Wed, 30 Aug 2017 04:21:58 +0000 http://www.dbalawyers.com.au/?p=7745 read more]]]> https://www.dbalawyers.com.au/ato/new-age-tris-tips-traps/feed/ 0 Traps that turn your non-geared unit trust into an in house asset https://www.dbalawyers.com.au/investments/traps-turn-non-geared-unit-trust-house-asset/ https://www.dbalawyers.com.au/investments/traps-turn-non-geared-unit-trust-house-asset/#respond Tue, 15 Aug 2017 08:11:38 +0000 http://www.dbalawyers.com.au/?p=7706 read more]]]> https://www.dbalawyers.com.au/investments/traps-turn-non-geared-unit-trust-house-asset/feed/ 0 Important trap: Payments above ABP minimum https://www.dbalawyers.com.au/ato/important-trap-payments-abp-minimum/ https://www.dbalawyers.com.au/ato/important-trap-payments-abp-minimum/#respond Sun, 06 Aug 2017 14:00:15 +0000 http://www.dbalawyers.com.au/?p=7680 read more]]]> https://www.dbalawyers.com.au/ato/important-trap-payments-abp-minimum/feed/ 0 Total superannuation balance and small business CGT contributions post 30 June 2017 https://www.dbalawyers.com.au/contributions/total-superannuation-balance-small-business-cgt-contributions-post-30-june-2017/ https://www.dbalawyers.com.au/contributions/total-superannuation-balance-small-business-cgt-contributions-post-30-june-2017/#respond Thu, 06 Jul 2017 03:24:07 +0000 http://www.dbalawyers.com.au/?p=7488 read more]]]> https://www.dbalawyers.com.au/contributions/total-superannuation-balance-small-business-cgt-contributions-post-30-june-2017/feed/ 0 DBA Lawyers’ SMSF deed https://www.dbalawyers.com.au/pensions/dba-lawyers-smsf-deed/ https://www.dbalawyers.com.au/pensions/dba-lawyers-smsf-deed/#respond Mon, 03 Jul 2017 03:08:43 +0000 http://www.dbalawyers.com.au/?p=7476 read more]]]> https://www.dbalawyers.com.au/pensions/dba-lawyers-smsf-deed/feed/ 0 Unlocking potential and avoiding pitfalls in SMSF property development https://www.dbalawyers.com.au/audit/unlocking-potential-avoiding-pitfalls-smsf-property-development/ https://www.dbalawyers.com.au/audit/unlocking-potential-avoiding-pitfalls-smsf-property-development/#respond Mon, 26 Jun 2017 23:55:23 +0000 http://www.dbalawyers.com.au/?p=7455 read more]]]> https://www.dbalawyers.com.au/audit/unlocking-potential-avoiding-pitfalls-smsf-property-development/feed/ 0 PCG 2017/6 — roll back relief for certain pre-1 July 2017 death benefit pensions https://www.dbalawyers.com.au/pensions/pcg-20176-roll-back-relief-certain-pre-1-july-2017-death-benefit-pensions/ https://www.dbalawyers.com.au/pensions/pcg-20176-roll-back-relief-certain-pre-1-july-2017-death-benefit-pensions/#respond Mon, 19 Jun 2017 01:57:08 +0000 http://www.dbalawyers.com.au/?p=7439 read more]]]> https://www.dbalawyers.com.au/pensions/pcg-20176-roll-back-relief-certain-pre-1-july-2017-death-benefit-pensions/feed/ 0 Understanding exempt current pension income (‘ECPI’) in view of super reforms https://www.dbalawyers.com.au/announcements/understanding-exempt-current-pension-income-ecpi-view-super-reforms/ https://www.dbalawyers.com.au/announcements/understanding-exempt-current-pension-income-ecpi-view-super-reforms/#respond Tue, 30 May 2017 02:53:06 +0000 http://www.dbalawyers.com.au/?p=7364 read more]]]> https://www.dbalawyers.com.au/announcements/understanding-exempt-current-pension-income-ecpi-view-super-reforms/feed/ 0 A guide for choosing which pension to commute https://www.dbalawyers.com.au/pensions/guide-choosing-pension-commute/ https://www.dbalawyers.com.au/pensions/guide-choosing-pension-commute/#respond Sun, 21 May 2017 22:38:07 +0000 http://www.dbalawyers.com.au/?p=7374 read more]]]> https://www.dbalawyers.com.au/pensions/guide-choosing-pension-commute/feed/ 0 Big changes for LRBAs on the horizon? https://www.dbalawyers.com.au/announcements/big-changes-lrbas-horizon/ https://www.dbalawyers.com.au/announcements/big-changes-lrbas-horizon/#respond Wed, 03 May 2017 01:17:21 +0000 http://www.dbalawyers.com.au/?p=7357 read more]]]> https://www.dbalawyers.com.au/announcements/big-changes-lrbas-horizon/feed/ 0 Many strategies are based on the proportioning rule https://www.dbalawyers.com.au/audit/many-strategies-based-proportioning-rule/ https://www.dbalawyers.com.au/audit/many-strategies-based-proportioning-rule/#respond Fri, 28 Apr 2017 07:23:45 +0000 http://www.dbalawyers.com.au/?p=7328 read more]]]> https://www.dbalawyers.com.au/audit/many-strategies-based-proportioning-rule/feed/ 0 Advantages of the DBA Lawyers SMSF deed https://www.dbalawyers.com.au/announcements/advantages-dba-lawyers-smsf-deed/ https://www.dbalawyers.com.au/announcements/advantages-dba-lawyers-smsf-deed/#respond Thu, 06 Apr 2017 01:07:58 +0000 http://www.dbalawyers.com.au/?p=7306 read more]]]> https://www.dbalawyers.com.au/announcements/advantages-dba-lawyers-smsf-deed/feed/ 0 QROPS SMSFs must provide an undertaking to HMRC by 13 April 2017 to prevent automatic loss of QROPS status https://www.dbalawyers.com.au/announcements/qrops-smsfs-must-provide-undertaking-hmrc-13-april-2017-prevent-automatic-loss-qrops-status/ https://www.dbalawyers.com.au/announcements/qrops-smsfs-must-provide-undertaking-hmrc-13-april-2017-prevent-automatic-loss-qrops-status/#respond Mon, 03 Apr 2017 03:49:17 +0000 http://www.dbalawyers.com.au/?p=7289 read more]]]> https://www.dbalawyers.com.au/announcements/qrops-smsfs-must-provide-undertaking-hmrc-13-april-2017-prevent-automatic-loss-qrops-status/feed/ 0 Don’t get left behind — get your pension documents in shape for 1 July 2017 https://www.dbalawyers.com.au/announcements/dont-get-left-behind-get-pension-documents-shape-1-july-2017/ https://www.dbalawyers.com.au/announcements/dont-get-left-behind-get-pension-documents-shape-1-july-2017/#respond Fri, 31 Mar 2017 08:29:46 +0000 http://www.dbalawyers.com.au/?p=7281 read more]]]> https://www.dbalawyers.com.au/announcements/dont-get-left-behind-get-pension-documents-shape-1-july-2017/feed/ 0 Can an SMSF trustee ever acquire residential property from a related party? https://www.dbalawyers.com.au/ato/can-smsf-trustee-ever-acquire-residential-property-related-party/ https://www.dbalawyers.com.au/ato/can-smsf-trustee-ever-acquire-residential-property-related-party/#respond Thu, 02 Mar 2017 08:12:57 +0000 http://www.dbalawyers.com.au/?p=7248 read more]]]> https://www.dbalawyers.com.au/ato/can-smsf-trustee-ever-acquire-residential-property-related-party/feed/ 0 What ATO publications can be relied on? https://www.dbalawyers.com.au/ato/ato-publications-can-relied/ https://www.dbalawyers.com.au/ato/ato-publications-can-relied/#respond Wed, 01 Mar 2017 04:07:57 +0000 http://www.dbalawyers.com.au/?p=7220 read more]]]> https://www.dbalawyers.com.au/ato/ato-publications-can-relied/feed/ 0 DBA Lawyers offers a wide array of super reform resources https://www.dbalawyers.com.au/pensions/dba-lawyers-offers-a-wide-array-of-super-reform-resources/ https://www.dbalawyers.com.au/pensions/dba-lawyers-offers-a-wide-array-of-super-reform-resources/#respond Tue, 28 Feb 2017 09:36:58 +0000 http://www.dbalawyers.com.au/?p=7209 read more]]]> https://www.dbalawyers.com.au/pensions/dba-lawyers-offers-a-wide-array-of-super-reform-resources/feed/ 0 TRIS strategies after 1 July 2017 https://www.dbalawyers.com.au/federal-budget/tris-strategies-1-july-2017/ https://www.dbalawyers.com.au/federal-budget/tris-strategies-1-july-2017/#comments Tue, 07 Feb 2017 06:30:29 +0000 http://www.dbalawyers.com.au/?p=7164 read more]]]> https://www.dbalawyers.com.au/federal-budget/tris-strategies-1-july-2017/feed/ 2 Reversionary pensions and the super reforms https://www.dbalawyers.com.au/federal-budget/reversionary-pensions-super-reforms/ https://www.dbalawyers.com.au/federal-budget/reversionary-pensions-super-reforms/#respond Tue, 07 Feb 2017 02:05:36 +0000 http://www.dbalawyers.com.au/?p=7158 read more]]]> https://www.dbalawyers.com.au/federal-budget/reversionary-pensions-super-reforms/feed/ 0 You should have a sole purpose corporate SMSF trustee https://www.dbalawyers.com.au/ato/sole-purpose-corporate-smsf-trustee/ https://www.dbalawyers.com.au/ato/sole-purpose-corporate-smsf-trustee/#respond Mon, 06 Feb 2017 06:14:18 +0000 http://www.dbalawyers.com.au/?p=7152 read more]]]> https://www.dbalawyers.com.au/ato/sole-purpose-corporate-smsf-trustee/feed/ 0 31 January 2017 ATO deadline looms for LRBAs https://www.dbalawyers.com.au/ato/31-january-2017-ato-deadline-looms-lrbas/ https://www.dbalawyers.com.au/ato/31-january-2017-ato-deadline-looms-lrbas/#respond Mon, 23 Jan 2017 22:56:40 +0000 http://www.dbalawyers.com.au/?p=7144 read more]]]> https://www.dbalawyers.com.au/ato/31-january-2017-ato-deadline-looms-lrbas/feed/ 0 Death benefit pensions and the $1.6 million transfer balance cap https://www.dbalawyers.com.au/federal-budget/death-benefit-pensions-1-6-million-transfer-balance-cap/ https://www.dbalawyers.com.au/federal-budget/death-benefit-pensions-1-6-million-transfer-balance-cap/#comments Mon, 16 Jan 2017 05:59:27 +0000 http://www.dbalawyers.com.au/?p=7103 read more]]]> https://www.dbalawyers.com.au/federal-budget/death-benefit-pensions-1-6-million-transfer-balance-cap/feed/ 1 Pension changes — are your pension documents up to date? https://www.dbalawyers.com.au/federal-budget/pension-changes-pension-documents-date/ https://www.dbalawyers.com.au/federal-budget/pension-changes-pension-documents-date/#respond Wed, 11 Jan 2017 07:42:09 +0000 http://www.dbalawyers.com.au/?p=7094 read more]]]> https://www.dbalawyers.com.au/federal-budget/pension-changes-pension-documents-date/feed/ 0 Transitional CGT relief for pension and TRIS assets for FY2017 https://www.dbalawyers.com.au/federal-budget/transitional-cgt-relief-pension-tris-assets-fy2017/ https://www.dbalawyers.com.au/federal-budget/transitional-cgt-relief-pension-tris-assets-fy2017/#comments Wed, 21 Dec 2016 01:48:43 +0000 http://www.dbalawyers.com.au/?p=7058 read more]]]> https://www.dbalawyers.com.au/federal-budget/transitional-cgt-relief-pension-tris-assets-fy2017/feed/ 4 Superannuation reforms – a snapshot as at 20 December 2016 https://www.dbalawyers.com.au/dba-news/superannuation-reforms-snapshot-20-december-2016/ https://www.dbalawyers.com.au/dba-news/superannuation-reforms-snapshot-20-december-2016/#comments Tue, 20 Dec 2016 05:23:10 +0000 http://www.dbalawyers.com.au/?p=7038 read more]]]> https://www.dbalawyers.com.au/dba-news/superannuation-reforms-snapshot-20-december-2016/feed/ 3 SMSFs and employee share schemes https://www.dbalawyers.com.au/contributions/smsfs-employee-share-schemes/ https://www.dbalawyers.com.au/contributions/smsfs-employee-share-schemes/#respond Mon, 21 Nov 2016 07:24:56 +0000 http://www.dbalawyers.com.au/?p=6982 read more]]]> https://www.dbalawyers.com.au/contributions/smsfs-employee-share-schemes/feed/ 0 ATO withholds an SMSF’s ABN from the Super Fund Lookup — can anything be done? https://www.dbalawyers.com.au/announcements/ato-withholds-smsfs-abn-super-fund-lookup-can-anything-done/ https://www.dbalawyers.com.au/announcements/ato-withholds-smsfs-abn-super-fund-lookup-can-anything-done/#respond Wed, 26 Oct 2016 07:20:59 +0000 http://www.dbalawyers.com.au/?p=6941 read more]]]> https://www.dbalawyers.com.au/announcements/ato-withholds-smsfs-abn-super-fund-lookup-can-anything-done/feed/ 0 New case on superannuation, bankruptcy and death benefits https://www.dbalawyers.com.au/smsf-compliance/new-case-superannuation-bankruptcy-death-benefits/ https://www.dbalawyers.com.au/smsf-compliance/new-case-superannuation-bankruptcy-death-benefits/#respond Fri, 09 Sep 2016 14:00:36 +0000 http://www.dbalawyers.com.au/?p=6570 read more]]]> https://www.dbalawyers.com.au/smsf-compliance/new-case-superannuation-bankruptcy-death-benefits/feed/ 0 Reducing ASIC fees for SMSF corporate trustees https://www.dbalawyers.com.au/smsf-compliance/reducing-asic-fees-smsf-corporate-trustees/ https://www.dbalawyers.com.au/smsf-compliance/reducing-asic-fees-smsf-corporate-trustees/#respond Wed, 07 Sep 2016 06:00:55 +0000 http://www.dbalawyers.com.au/?p=6772 read more]]]> https://www.dbalawyers.com.au/smsf-compliance/reducing-asic-fees-smsf-corporate-trustees/feed/ 0 Are you disqualified from having an SMSF? https://www.dbalawyers.com.au/ato/are-you-disqualified-from-having-an-smsf/ https://www.dbalawyers.com.au/ato/are-you-disqualified-from-having-an-smsf/#respond Thu, 01 Sep 2016 07:34:27 +0000 http://www.dbalawyers.com.au/?p=6760 read more]]]> https://www.dbalawyers.com.au/ato/are-you-disqualified-from-having-an-smsf/feed/ 0 Accountants and the AFSL regime https://www.dbalawyers.com.au/licensing/accountants-new-afsl-regime/ https://www.dbalawyers.com.au/licensing/accountants-new-afsl-regime/#respond Mon, 01 Aug 2016 06:33:40 +0000 http://www.dbalawyers.com.au/?p=6429 read more]]]> https://www.dbalawyers.com.au/licensing/accountants-new-afsl-regime/feed/ 0 Death benefits dependant: Can an interdependency relationship exist between deceased child and parent? https://www.dbalawyers.com.au/audit/death-benefits-dependant-can-interdependency-relationship-exist-deceased-child-parent/ https://www.dbalawyers.com.au/audit/death-benefits-dependant-can-interdependency-relationship-exist-deceased-child-parent/#respond Wed, 22 Jun 2016 05:40:16 +0000 http://www.dbalawyers.com.au/?p=6275 read more]]]> https://www.dbalawyers.com.au/audit/death-benefits-dependant-can-interdependency-relationship-exist-deceased-child-parent/feed/ 0 PCG 2016/5 and non-bank LRBAs — SMSFs get an extension to rectify https://www.dbalawyers.com.au/contributions/pcg-20165-and-non-bank-lrbas-smsfs-get-an-extension-to-rectify/ https://www.dbalawyers.com.au/contributions/pcg-20165-and-non-bank-lrbas-smsfs-get-an-extension-to-rectify/#comments Mon, 30 May 2016 04:45:34 +0000 http://www.dbalawyers.com.au/?p=6260 read more]]]> https://www.dbalawyers.com.au/contributions/pcg-20165-and-non-bank-lrbas-smsfs-get-an-extension-to-rectify/feed/ 2 Is a lifetime pension a viable option? https://www.dbalawyers.com.au/ato/lifetime-pension-viable-option/ https://www.dbalawyers.com.au/ato/lifetime-pension-viable-option/#respond Mon, 23 May 2016 14:00:57 +0000 http://www.dbalawyers.com.au/?p=6217 read more]]]> https://www.dbalawyers.com.au/ato/lifetime-pension-viable-option/feed/ 0 Changing SMSF trustees — why advisers should be more alert to the tips and traps https://www.dbalawyers.com.au/smsf-compliance/changing-smsf-trustees-why-advisers-should-be-more-alert-to-the-tips-and-traps/ https://www.dbalawyers.com.au/smsf-compliance/changing-smsf-trustees-why-advisers-should-be-more-alert-to-the-tips-and-traps/#respond Mon, 07 Mar 2016 03:21:04 +0000 http://www.dbalawyers.com.au/?p=6104 read more]]]> https://www.dbalawyers.com.au/smsf-compliance/changing-smsf-trustees-why-advisers-should-be-more-alert-to-the-tips-and-traps/feed/ 0 Advantages of the DBA Lawyers SMSF deed https://www.dbalawyers.com.au/announcements/advantages-of-the-dba-lawyers-smsf-deed/ https://www.dbalawyers.com.au/announcements/advantages-of-the-dba-lawyers-smsf-deed/#respond Thu, 25 Feb 2016 07:53:55 +0000 http://www.dbalawyers.com.au/?p=6093 read more]]]> https://www.dbalawyers.com.au/announcements/advantages-of-the-dba-lawyers-smsf-deed/feed/ 0 Tips and traps on transferring life estate interests to an SMSF https://www.dbalawyers.com.au/ato/tips-and-traps-on-transferring-life-estate-interests-to-an-smsf/ https://www.dbalawyers.com.au/ato/tips-and-traps-on-transferring-life-estate-interests-to-an-smsf/#respond Mon, 01 Feb 2016 03:39:51 +0000 http://www.dbalawyers.com.au/?p=6070 read more]]]> https://www.dbalawyers.com.au/ato/tips-and-traps-on-transferring-life-estate-interests-to-an-smsf/feed/ 0 Reconsidering Incorporated Contractors In An SG Context https://www.dbalawyers.com.au/ato/reconsidering-incorporated-contractors-in-an-sg-context/ https://www.dbalawyers.com.au/ato/reconsidering-incorporated-contractors-in-an-sg-context/#respond Fri, 29 Jan 2016 08:43:54 +0000 http://www.dbalawyers.com.au/?p=6064 read more]]]> https://www.dbalawyers.com.au/ato/reconsidering-incorporated-contractors-in-an-sg-context/feed/ 0 Preserve the intended control of a company using successor directors https://www.dbalawyers.com.au/announcements/preserve-the-intended-control-of-a-company-using-successor-directors/ https://www.dbalawyers.com.au/announcements/preserve-the-intended-control-of-a-company-using-successor-directors/#respond Thu, 28 Jan 2016 08:06:45 +0000 http://www.dbalawyers.com.au/?p=6059 read more]]]> https://www.dbalawyers.com.au/announcements/preserve-the-intended-control-of-a-company-using-successor-directors/feed/ 0 Advantages of a DBA Lawyers company https://www.dbalawyers.com.au/announcements/advantages-of-a-dba-lawyers-company/ https://www.dbalawyers.com.au/announcements/advantages-of-a-dba-lawyers-company/#respond Mon, 23 Nov 2015 07:08:53 +0000 http://www.dbalawyers.com.au/?p=5994 read more]]]> https://www.dbalawyers.com.au/announcements/advantages-of-a-dba-lawyers-company/feed/ 0 SMSFs with related party LRBA borrowings https://www.dbalawyers.com.au/ato/smsfs-with-related-party-lrba-borrowings/ https://www.dbalawyers.com.au/ato/smsfs-with-related-party-lrba-borrowings/#respond Fri, 13 Nov 2015 03:09:22 +0000 http://www.dbalawyers.com.au/?p=5989 read more]]]> https://www.dbalawyers.com.au/ato/smsfs-with-related-party-lrba-borrowings/feed/ 0 A new Federal Court case on civil penalties https://www.dbalawyers.com.au/smsf-compliance/a-new-federal-court-case-on-civil-penalties/ https://www.dbalawyers.com.au/smsf-compliance/a-new-federal-court-case-on-civil-penalties/#respond Wed, 30 Sep 2015 06:47:51 +0000 http://www.dbalawyers.com.au/?p=5924 read more]]]> https://www.dbalawyers.com.au/smsf-compliance/a-new-federal-court-case-on-civil-penalties/feed/ 0 Amendments To The Superannuation Guarantee Charge https://www.dbalawyers.com.au/announcements/amendments-to-the-superannuation-guarantee-charge/ https://www.dbalawyers.com.au/announcements/amendments-to-the-superannuation-guarantee-charge/#respond Tue, 29 Sep 2015 02:36:37 +0000 http://www.dbalawyers.com.au/?p=5914 read more]]]> https://www.dbalawyers.com.au/announcements/amendments-to-the-superannuation-guarantee-charge/feed/ 0 Latest on UK pension transfers to SMSFs https://www.dbalawyers.com.au/announcements/latest-on-uk-pension-transfers-to-smsfs/ https://www.dbalawyers.com.au/announcements/latest-on-uk-pension-transfers-to-smsfs/#respond Wed, 09 Sep 2015 02:45:54 +0000 http://www.dbalawyers.com.au/?p=5883 read more]]]> https://www.dbalawyers.com.au/announcements/latest-on-uk-pension-transfers-to-smsfs/feed/ 0 Accountants planning to have or not to have an Australian Financial Services Licence after mid 2016 https://www.dbalawyers.com.au/licensing/accountants-planning-to-have-or-not-to-have-an-australian-financial-services-licence-after-mid-2016/ https://www.dbalawyers.com.au/licensing/accountants-planning-to-have-or-not-to-have-an-australian-financial-services-licence-after-mid-2016/#comments Tue, 08 Sep 2015 09:10:18 +0000 http://www.dbalawyers.com.au/?p=5875 read more]]]> https://www.dbalawyers.com.au/licensing/accountants-planning-to-have-or-not-to-have-an-australian-financial-services-licence-after-mid-2016/feed/ 1 The changing landscape of insurance in SMSFs https://www.dbalawyers.com.au/smsf-compliance/the-changing-landscape-of-insurance-in-smsfs/ https://www.dbalawyers.com.au/smsf-compliance/the-changing-landscape-of-insurance-in-smsfs/#respond Tue, 30 Jun 2015 03:11:24 +0000 http://www.dbalawyers.com.au/?p=5797 read more]]]> https://www.dbalawyers.com.au/smsf-compliance/the-changing-landscape-of-insurance-in-smsfs/feed/ 0 SuperStream — impact on SMSFs https://www.dbalawyers.com.au/contributions/superstream-impact-on-smsfs/ https://www.dbalawyers.com.au/contributions/superstream-impact-on-smsfs/#comments Mon, 29 Jun 2015 03:55:20 +0000 http://www.dbalawyers.com.au/?p=5776 read more]]]> https://www.dbalawyers.com.au/contributions/superstream-impact-on-smsfs/feed/ 2 Disqualified status for SMSF trustees: lessons from a recent AAT decision https://www.dbalawyers.com.au/ato/disqualified-status-for-smsf-trustees-lessons-from-a-recent-aat-decision/ https://www.dbalawyers.com.au/ato/disqualified-status-for-smsf-trustees-lessons-from-a-recent-aat-decision/#respond Tue, 02 Jun 2015 14:00:48 +0000 http://www.dbalawyers.com.au/?p=5737 read more]]]> https://www.dbalawyers.com.au/ato/disqualified-status-for-smsf-trustees-lessons-from-a-recent-aat-decision/feed/ 0 Does rolling an asset over to another SMSF trigger a CGT event? https://www.dbalawyers.com.au/smsf-compliance/does-rolling-an-asset-over-to-another-smsf-trigger-a-cgt-event/ https://www.dbalawyers.com.au/smsf-compliance/does-rolling-an-asset-over-to-another-smsf-trigger-a-cgt-event/#respond Sat, 18 Apr 2015 14:00:12 +0000 http://www.dbalawyers.com.au/?p=5552 read more]]]> https://www.dbalawyers.com.au/smsf-compliance/does-rolling-an-asset-over-to-another-smsf-trigger-a-cgt-event/feed/ 0 Should an SMSF be a family super fund? https://www.dbalawyers.com.au/smsf-compliance/should-an-smsf-be-a-family-super-fund/ https://www.dbalawyers.com.au/smsf-compliance/should-an-smsf-be-a-family-super-fund/#respond Thu, 26 Mar 2015 02:30:53 +0000 http://www.dbalawyers.com.au/?p=5557 read more]]]> https://www.dbalawyers.com.au/smsf-compliance/should-an-smsf-be-a-family-super-fund/feed/ 0 Deductible personal contributions: a critical trap! https://www.dbalawyers.com.au/contributions/deductible-personal-contributions-critical-trap/ https://www.dbalawyers.com.au/contributions/deductible-personal-contributions-critical-trap/#respond Wed, 04 Feb 2015 13:00:59 +0000 http://www.dbalawyers.com.au/?p=5436 read more]]]> https://www.dbalawyers.com.au/contributions/deductible-personal-contributions-critical-trap/feed/ 0 Honey, I lost the deed! https://www.dbalawyers.com.au/smsf-compliance/honey-lost-deed/ https://www.dbalawyers.com.au/smsf-compliance/honey-lost-deed/#respond Fri, 30 Jan 2015 07:45:54 +0000 http://www.dbalawyers.com.au/?p=5476 read more]]]> https://www.dbalawyers.com.au/smsf-compliance/honey-lost-deed/feed/ 0 Recent case provides valuable insights for SMSFs https://www.dbalawyers.com.au/ato/recent-case-provides-valuable-insights-smsfs/ https://www.dbalawyers.com.au/ato/recent-case-provides-valuable-insights-smsfs/#respond Thu, 18 Dec 2014 02:11:15 +0000 http://www.dbalawyers.com.au/?p=5430 read more]]]> https://www.dbalawyers.com.au/ato/recent-case-provides-valuable-insights-smsfs/feed/ 0 ATO disqualifies an increasing number of SMSF trustees with adverse consequences https://www.dbalawyers.com.au/ato/ato-disqualifies-increasing-number-smsf-trustees-adverse-consequences/ https://www.dbalawyers.com.au/ato/ato-disqualifies-increasing-number-smsf-trustees-adverse-consequences/#comments Fri, 28 Nov 2014 10:08:50 +0000 http://www.dbalawyers.com.au/?p=5369 read more]]]> https://www.dbalawyers.com.au/ato/ato-disqualifies-increasing-number-smsf-trustees-adverse-consequences/feed/ 1 SMSF penalties and sole purpose test illuminated by the Federal Court https://www.dbalawyers.com.au/ato/smsf-penalties-sole-purpose-test-illuminated-federal-court/ https://www.dbalawyers.com.au/ato/smsf-penalties-sole-purpose-test-illuminated-federal-court/#respond Thu, 23 Oct 2014 02:59:49 +0000 http://www.dbalawyers.com.au/?p=5329 read more]]]> https://www.dbalawyers.com.au/ato/smsf-penalties-sole-purpose-test-illuminated-federal-court/feed/ 0 LRBAs and related party leases: what you need to know https://www.dbalawyers.com.au/ato/lrbas-related-party-leases-need-know/ https://www.dbalawyers.com.au/ato/lrbas-related-party-leases-need-know/#respond Thu, 21 Aug 2014 01:51:40 +0000 http://www.dbalawyers.com.au/?p=5252 read more]]]> https://www.dbalawyers.com.au/ato/lrbas-related-party-leases-need-know/feed/ 0 Unwinding an SMSF limited recourse borrowing arrangement https://www.dbalawyers.com.au/announcements/unwinding-smsf-limited-recourse-borrowing-arrangement/ https://www.dbalawyers.com.au/announcements/unwinding-smsf-limited-recourse-borrowing-arrangement/#respond Wed, 13 Aug 2014 02:49:08 +0000 http://www.dbalawyers.com.au/?p=5248 read more]]]> https://www.dbalawyers.com.au/announcements/unwinding-smsf-limited-recourse-borrowing-arrangement/feed/ 0 How trustees should act https://www.dbalawyers.com.au/smsf-compliance/trustees-act/ https://www.dbalawyers.com.au/smsf-compliance/trustees-act/#respond Mon, 04 Aug 2014 14:00:22 +0000 http://www.dbalawyers.com.au/?p=5237 read more]]]> https://www.dbalawyers.com.au/smsf-compliance/trustees-act/feed/ 0 ATO ID 2014/23 and loans to trusts https://www.dbalawyers.com.au/ato/ato-id-201423-loans-trusts/ https://www.dbalawyers.com.au/ato/ato-id-201423-loans-trusts/#respond Mon, 21 Jul 2014 08:39:19 +0000 http://www.dbalawyers.com.au/?p=5178 read more]]]> https://www.dbalawyers.com.au/ato/ato-id-201423-loans-trusts/feed/ 0 Watch out for early release of super schemes – Vuong and FCT [2014] AATA 402 https://www.dbalawyers.com.au/ato/watch-early-release-super-schemes-vuong-fct-2014-aata-402/ https://www.dbalawyers.com.au/ato/watch-early-release-super-schemes-vuong-fct-2014-aata-402/#respond Mon, 07 Jul 2014 02:57:43 +0000 http://www.dbalawyers.com.au/?p=5150 read more]]]> https://www.dbalawyers.com.au/ato/watch-early-release-super-schemes-vuong-fct-2014-aata-402/feed/ 0 SMSFD 2010/1 and can an SMSF hold trauma insurance? What the ATO say https://www.dbalawyers.com.au/announcements/smsfd-20101-can-smsf-hold-trauma-insurance-ato-say/ https://www.dbalawyers.com.au/announcements/smsfd-20101-can-smsf-hold-trauma-insurance-ato-say/#respond Thu, 26 Jun 2014 02:55:18 +0000 http://www.dbalawyers.com.au/?p=5123 read more]]]> https://www.dbalawyers.com.au/announcements/smsfd-20101-can-smsf-hold-trauma-insurance-ato-say/feed/ 0 FY2014 SMSF Checklist https://www.dbalawyers.com.au/audit/fy2014-smsf-checklist/ https://www.dbalawyers.com.au/audit/fy2014-smsf-checklist/#respond Mon, 16 Jun 2014 02:12:59 +0000 http://www.dbalawyers.com.au/?p=5107 read more]]]> https://www.dbalawyers.com.au/audit/fy2014-smsf-checklist/feed/ 0 SMSFs buying overseas property – tips & traps https://www.dbalawyers.com.au/investments/smsfs-buying-overseas-property-tips-traps/ https://www.dbalawyers.com.au/investments/smsfs-buying-overseas-property-tips-traps/#respond Thu, 12 Jun 2014 02:51:55 +0000 http://www.dbalawyers.com.au/?p=5103 read more]]]> https://www.dbalawyers.com.au/investments/smsfs-buying-overseas-property-tips-traps/feed/ 0 SuperStream — latest developments https://www.dbalawyers.com.au/ato/superstream-latest-developments/ https://www.dbalawyers.com.au/ato/superstream-latest-developments/#respond Wed, 11 Jun 2014 14:00:03 +0000 http://www.dbalawyers.com.au/?p=5027 read more]]]> https://www.dbalawyers.com.au/ato/superstream-latest-developments/feed/ 0 New law gives SMSF borrowing trusts breathing space https://www.dbalawyers.com.au/announcements/new-law-gives-smsf-borrowing-trusts-breathing-space/ https://www.dbalawyers.com.au/announcements/new-law-gives-smsf-borrowing-trusts-breathing-space/#respond Mon, 02 Jun 2014 02:07:21 +0000 http://www.dbalawyers.com.au/?p=5080 read more]]]> https://www.dbalawyers.com.au/announcements/new-law-gives-smsf-borrowing-trusts-breathing-space/feed/ 0 Excess Contributions Tax — latest developments https://www.dbalawyers.com.au/announcements/excess-contributions-tax-latest-developments/ https://www.dbalawyers.com.au/announcements/excess-contributions-tax-latest-developments/#respond Wed, 21 May 2014 05:40:17 +0000 http://www.dbalawyers.com.au/?p=5053 read more]]]> https://www.dbalawyers.com.au/announcements/excess-contributions-tax-latest-developments/feed/ 0 Money on the table for defective ATO administration https://www.dbalawyers.com.au/ato/money-table-defective-ato-administration/ https://www.dbalawyers.com.au/ato/money-table-defective-ato-administration/#comments Wed, 23 Apr 2014 05:23:33 +0000 http://www.dbalawyers.com.au/?p=5015 read more]]]> https://www.dbalawyers.com.au/ato/money-table-defective-ato-administration/feed/ 1 SMSFR 2008/1 and loans to related companies https://www.dbalawyers.com.au/ato/smsfr-20081-loans-related-companies/ https://www.dbalawyers.com.au/ato/smsfr-20081-loans-related-companies/#comments Sun, 06 Apr 2014 14:00:15 +0000 http://www.dbalawyers.com.au/?p=4964 read more]]]> https://www.dbalawyers.com.au/ato/smsfr-20081-loans-related-companies/feed/ 2 Super contributions can now be made for those aged 75+ https://www.dbalawyers.com.au/announcements/super-contributions-can-now-made-aged-75/ https://www.dbalawyers.com.au/announcements/super-contributions-can-now-made-aged-75/#comments Mon, 10 Mar 2014 13:00:10 +0000 http://www.dbalawyers.com.au/?p=4906 read more]]]> https://www.dbalawyers.com.au/announcements/super-contributions-can-now-made-aged-75/feed/ 2 TD 2013/22 & ID 2012/16: ATO confirms that each contribution made to a reserve requires an objection https://www.dbalawyers.com.au/contributions/td-201322-id-201216-ato-confirms-contribution-made-reserve-requires-objection/ https://www.dbalawyers.com.au/contributions/td-201322-id-201216-ato-confirms-contribution-made-reserve-requires-objection/#respond Mon, 03 Mar 2014 03:40:08 +0000 http://www.dbalawyers.com.au/?p=4899 read more]]]> https://www.dbalawyers.com.au/contributions/td-201322-id-201216-ato-confirms-contribution-made-reserve-requires-objection/feed/ 0 ATO ID 2014/7 — latest from ATO on keeping SMSF assets separate https://www.dbalawyers.com.au/ato/ato-id-20147-latest-ato-keeping-smsf-assets-separate/ https://www.dbalawyers.com.au/ato/ato-id-20147-latest-ato-keeping-smsf-assets-separate/#respond Mon, 24 Feb 2014 03:49:08 +0000 http://www.dbalawyers.com.au/?p=4861 read more]]]> https://www.dbalawyers.com.au/ato/ato-id-20147-latest-ato-keeping-smsf-assets-separate/feed/ 0 Presentation at SPAA National Conference — handout now available https://www.dbalawyers.com.au/smsf-compliance/presentation-spaa-national-conference-handout-now-available/ https://www.dbalawyers.com.au/smsf-compliance/presentation-spaa-national-conference-handout-now-available/#respond Fri, 21 Feb 2014 00:30:05 +0000 http://www.dbalawyers.com.au/?p=4847 read more]]]> https://www.dbalawyers.com.au/smsf-compliance/presentation-spaa-national-conference-handout-now-available/feed/ 0 Lecturing at Melbourne University — handout available https://www.dbalawyers.com.au/announcements/lecturing-melbourne-university-handout-available/ https://www.dbalawyers.com.au/announcements/lecturing-melbourne-university-handout-available/#respond Fri, 14 Feb 2014 03:28:54 +0000 http://www.dbalawyers.com.au/?p=4832 read more]]]> https://www.dbalawyers.com.au/announcements/lecturing-melbourne-university-handout-available/feed/ 0 Recent case has huge implications for control of a 50–50 ‘unrelated’ unit trust https://www.dbalawyers.com.au/smsf-compliance/recent-case-huge-implications-control-5050-unrelated-unit-trust/ https://www.dbalawyers.com.au/smsf-compliance/recent-case-huge-implications-control-5050-unrelated-unit-trust/#respond Thu, 13 Feb 2014 06:44:34 +0000 http://www.dbalawyers.com.au/?p=4825 read more]]]> https://www.dbalawyers.com.au/smsf-compliance/recent-case-huge-implications-control-5050-unrelated-unit-trust/feed/ 0 Trap for SMSF borrowings — chattels, goods, LRBAs and SMSFR 2012/1! https://www.dbalawyers.com.au/investments/trap-smsf-borrowings-chattels-goods-lrbas-smsfr-20121/ https://www.dbalawyers.com.au/investments/trap-smsf-borrowings-chattels-goods-lrbas-smsfr-20121/#comments Sun, 15 Dec 2013 13:00:51 +0000 http://www.dbalawyers.com.au/?p=4730 read more]]]> https://www.dbalawyers.com.au/investments/trap-smsf-borrowings-chattels-goods-lrbas-smsfr-20121/feed/ 1 TR 2013/D7 — Apportioning SMSF Expenses https://www.dbalawyers.com.au/ato/tr-2013d7-apportioning-smsf-expenses/ https://www.dbalawyers.com.au/ato/tr-2013d7-apportioning-smsf-expenses/#respond Thu, 12 Dec 2013 01:41:10 +0000 http://www.dbalawyers.com.au/?p=4741 read more]]]> https://www.dbalawyers.com.au/ato/tr-2013d7-apportioning-smsf-expenses/feed/ 0 International issues facing SMSFs today https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/international-issues-facing-smsfs-today/ https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/international-issues-facing-smsfs-today/#respond Mon, 25 Nov 2013 02:01:46 +0000 http://www.dbalawyers.com.au/?p=4711 read more]]]> https://www.dbalawyers.com.au/limited-recourse-borrowing-arrangements/international-issues-facing-smsfs-today/feed/ 0 How can SMSFs invest in derivatives? https://www.dbalawyers.com.au/smsf-compliance/can-smsfs-invest-derivatives/ https://www.dbalawyers.com.au/smsf-compliance/can-smsfs-invest-derivatives/#respond Sun, 17 Nov 2013 13:00:13 +0000 http://www.dbalawyers.com.au/?p=4692 read more]]]> https://www.dbalawyers.com.au/smsf-compliance/can-smsfs-invest-derivatives/feed/ 0 The sole purpose test — a new way to answer an old problem https://www.dbalawyers.com.au/smsf-compliance/sole-purpose-test-new-way-answer-old-problem/ https://www.dbalawyers.com.au/smsf-compliance/sole-purpose-test-new-way-answer-old-problem/#respond Sun, 03 Nov 2013 13:00:22 +0000 http://www.dbalawyers.com.au/?p=4685 read more]]]> https://www.dbalawyers.com.au/smsf-compliance/sole-purpose-test-new-way-answer-old-problem/feed/ 0 SMSF trustees — disqualified due to dishonest conduct https://www.dbalawyers.com.au/ato/smsf-trustees-disqualified-due-dishonest-conduct/ https://www.dbalawyers.com.au/ato/smsf-trustees-disqualified-due-dishonest-conduct/#respond Thu, 24 Oct 2013 08:36:41 +0000 http://www.dbalawyers.com.au/?p=4677 read more]]]> https://www.dbalawyers.com.au/ato/smsf-trustees-disqualified-due-dishonest-conduct/feed/ 0