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While the provision of documents from non-qualified suppliers may appear to be a simple and low-cost approach, there are numerous risks involved for advisers and end-users. Introduction Most SMSF deeds are now probably supplied via non-qualified suppliers, with minimal lawyer input (eg the deed template may have had some input by a lawyer). This is [read more]
DBA Lawyers latest SMSF governing rules and related documents includes many value-added features. This article briefly explains why our SMSF documents are the best available. Recent changes to DBA Lawyers’ SMSF governing rules Our latest DBA Lawyers’ SMSF governing rules (version 2021-22) comes with the following upgrades: expanded Trustee investment powers in respect of any [read more]
Ongoing changes are constantly made to superannuation and tax laws, which demonstrates the importance and benefits of having an up to date SMSF deed. Each year on 1 July, our Annual Update Service subscribers are provided with the latest version of DBA Lawyers governing rules which incorporates all relevant legal changes including superannuation law, case [read more]
When discussing contribution strategies with clients, advisers should be mindful not to present contribution reserving as a straightforward exercise, as there are a number of practical issues and potential risks that should be carefully considered before proceeding with a contribution reserving strategy. This article discusses some of the common hurdles and risks to assist in [read more]
On 21 May 2021, Treasury released exposure draft legislation to implement previously announced measures in the May 2019 Federal Budget to streamline how superannuation funds claim exempt current pension income (ECPI) in respect of pensions. This article examines the proposed changes in the draft legislation using case studies to illustrate how ECPI would be claimed. [read more]
Bryce Figot is excited to soon be presenting a series of three and half hour seminars for CPA Australia in various locations in regional Victoria. They should be great seminars. These seminars will cover and explore: latest cases; legislation; regulatory developments; and other tips and traps. To register, or for more information, visit: For Traralgon (Tuesday [read more]
Introduction Traditionally, deeds were unable to be made electronically due to the common law requirement that a deed must be written on ‘paper, parchment or vellum’. With a global shift headed towards an ever-advancing technological world, the demand for the ability to make a deed electronically is on the rise. Unfortunately, the question as to [read more]
Introduction There are a considerable number of SMSFs that invest in private unit trusts. These unit trusts may include pre-99 unit trusts, unrelated unit trusts and non-geared unit trusts (under div 13.3A of the Superannuation Industry (Supervision) Regulations 1994 (Cth) (SISR)). The ATO’s draft Law Companion Ruling 2019/D3 (Draft LCR) outlines, among other things, 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]
Overview Broadly, SMSF trustees may assume that, in any related party dealing, NALI will apply unless they can prove otherwise given the ATO may issue an assessment and place the burden on the SMSF trustee to prove that it is excessive. One key criticism of the draft Law Companion Ruling 2019/D3 (the draft LCR) is [read more]
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