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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]
Overview SMSFs appear to have a great appetite for investing in real estate and becoming involved with making improvements to property and, in some cases, property development. However, while SMSFs frequently invest in property, many do not carefully review and negotiate their building and similar contracts to delete or exclude provisions which may result in [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]
What is PCG 2016/5? Advisers would be well aware of the ATO’s ‘safe harbour’ regarding the application of non-arm’s length income (NALI) to related party limited recourse borrowing arrangements (LRBAs). Broadly, the ATO’s Practical Compliance Guideline PCG 2016/5 (Guideline) sets out ‘safe harbour’ terms on which SMSF trustees may structure their LRBAs which the ATO [read more]
Overview There is an increasing number of SMSFs that invest in 50/50 unit trusts. That is an SMSF has a 50% interest in a unit trust with another unitholder holding the remaining 50% interest, which invariably is an unrelated SMSF. Our experience over the years has uncovered weaknesses in how many of these have been [read more]
Introduction When establishing a unit trust, consideration of legal risks and liabilities are often overlooked. As a general principle of law, the trustee bears the primary liability for all the liabilities of the trust. In most instances, the trustee will have a right to indemnity against the assets of the trust and if that is [read more]
Overview When dealing with limited recourse borrowing arrangements (LRBAs), it is important to understand the consequences that may arise where the LRBA is not implemented and maintained on a proper basis. This is especially so in the case of a self managed superannuation fund (SMSF) undertaking a related party LRBA. The terms and conditions of [read more]
This article considers why the constitution of a corporate trustee is important and what should be included in an SMSF constitution. Firstly, there are many reasons why a coporate trustee is preferable to individual trustees for an SMSF. For example a corporate trustee has the following benefits over indiviuals: ease of succession planning and meeting [read more]
Introduction Since the beginning of the COVID-19 pandemic, legislators across the states and territories have been passing temporary legislation to allow for documents to be signed and witnessed using technology. At the date of this article, Victoria (‘Vic’), New South Wales (‘NSW’) and Queensland (‘QLD’) are still the only jurisdictions to make provision for deeds [read more]
Where a relationship breakdown has occurred between spouses, the parties’ superannuation entitlements may be subject to an overall family law property settlement. Typically this involves one spouse agreeing to or otherwise being required to give up some of their superannuation benefits in favour of the other spouse based on appropriately drafted orders or financial agreements. [read more]
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