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Acquiring shares under an employee share scheme (ESS) via your self managed superannuation fund (SMSF) may appear attractive but substantial uncertainty has arisen following the ATO’s recent ruling, LCR 2021/2, on the application of the non-arm’s length income (NALI) rules to such a transaction. [read more]
SMSFs have from 1 October 2021 been covered by the SuperStream rollover standards. However, there has not been that much published on this topic; nor the issues relating to SuperStream. This article seeks to provide an insight to some of the “good, bad and the ugly” aspects of the SuperStream standards from an SMSF perspective. [read more]
The law in Australia in relation to who is an employee or independent contractor has been developed over many years. There have been a number of important recent developments in this field that require employers and those engaging contractors to review their operations and make sure they are compliant and not at risk. The law [read more]
The AAT decision of Khanna and Commissioner of Taxation [2022] AATA 33 serves as a timely reminder regarding personal deductible superannuation contributions. The taxpayer (Mohan Lal Khanna) made $9,600 of personal superannuation contributions to his superannuation fund during the 2018-19 income year. Shortly after the end of the 2018-19 income year (on 3 July 2019) [read more]
Most people by now may be aware of the non-resident capital gains tax withholding obligations (Withholding Regime), which arise for vendors disposing of certain taxable property. Broadly, the Withholding Regime was introduced to allow the Federal Government to obtain tax in respect of foreign vendors. However, the Withholding Regime applies to most transfers of real [read more]
Non-arm’s length income (NALI) has recently become one of the hottest and most contentious topics in the superannuation industry that impacts both large APRA and self managed superannuation funds (SMSFs). This is largely due to the finalisation of the ATO’s Law Companion Ruling LCR 2021/2, which outlines the ATO’s view of the application of the [read more]
The ATO recently issued a statement noting that there has been an increased number of taxpayers mistakenly claiming capital gains tax (CGT) small business concessions (refer: ATO QC 67318). As a result, the ATO is now actively following up those who have claimed CGT small business concessions advising them to ensure that they meet the [read more]
Daniel Butler and Bryce Figot of DBA Lawyers are senior fellows at Melbourne Law School and are lecturing a subject titled LAWS90235 Tax of Superannuation A. It is a three day intensive subject and will run in March 2022. Centred around SMSFs, the subject deals with the policies, technical rules, and current practical problems in [read more]
A recent case (Mantovani v Vanta Pty Ltd (No 2) [2021] VSC 771) sheds light on the implications of lost trust deeds. Advisers who work with SMSFs (or family trusts or any form of trust established by deed) should be aware of its implications. In short, due to a lost deed, a family trust was [read more]
For many years there was debate in the SMSF industry as to whether an SMSF binding death benefit nomination (BDBN) could last indefinitely. A number of supreme court cases from several different Australian states have held that an SMSF BDBN can last indefinitely, so long as the deed is written to provide for this. Then, [read more]
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