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By William Fettes ([email protected]), Senior Associate and Daniel Butler ([email protected]), Director, DBA Lawyers Under the ATO view set out in TR 2013/5, a member’s pension ceases for tax law purposes on their death unless an eligible dependant is automatically entitled to receive the pension as a reversionary beneficiary. A nomination will broadly fail to satisfy [read more]
The ATO is a large bureaucracy and produces a lot of guidance material. Generally the ATO feels bound by its published material from an administrative viewpoint. However, only certain publications bind the ATO. Thus it is important that advisers and taxpayers understand the range of material (or products) published by the ATO and the level [read more]
By William Fettes,Senior Associate,([email protected]), DBA Lawyers The website for DBA Lawyers’ Annual Update Service has been updated with a number of improvements for subscribers, including a fully integrated user experience for those clients who are registered with DBA Online— our online ordering platform. This article sets out the numerous benefits and features of the service [read more]
Daniel Butler ([email protected]), Director, DBA Lawyers This article highlights the value of ordering unit trust documents from a law firm with the relevant expertise such as DBA Lawyers. DBA Lawyers has always focused on providing quality documents and solutions instead of competing with other document suppliers on pricing (especially non-qualified and non-expert suppliers). In the [read more]
The decision in Re Marsella [2019] VSC 65 highlights the importance of trustees of SMSFs exercising their discretion to pay death benefits in good faith, with real and genuine consideration and in accordance with the purpose for which their power was conferred. [read more]
Daniel Butler ([email protected]), Director, DBA Lawyers We compare the option of a director nominating an alternate director in contrast to nominating a successor director in a self managed superannuation fund (‘SMSF’) context to determine which is better. In Part 1 of our series, we considered how alternate directors are problematic in an SMSF context. In [read more]
By William Fettes ([email protected]), Senior Associate, DBA Lawyers The trustee–member rules are one of the most fundamental concepts underlying the operation of self managed superannuation funds (‘SMSF’). These rules are found in s 17A of the Superannuation Industry (Supervision) Act 1993 (Cth) (‘SISA’) and form part of the key conditions that must be satisfied for a [read more]
By: Daniel Butler, Director, DBA Lawyers ([email protected]) DBA Lawyers, working in consultation with Australia’s leading SuperSplitting legal expert Stephen Bourke, prepares Family Law SuperSplitting documents for SMSFs. We prepare a suite of draft documents based on the instructions for an SMSF member undertaking a superannuation split. The documents are tailored to the member’s circumstances and [read more]
By William Fettes ([email protected]), Senior Associate and Daniel Butler ([email protected]), Director, DBA Lawyers The work test exemption (‘WTE’) allows individuals aged 65 to 74 to make voluntary contributions to superannuation for an additional 12-month period from the end of the financial year in which they last met the work test, subject to their total superannuation [read more]
Daniel Butler ([email protected]), Director, DBA Lawyers We compare the option of a director nominating an alternate director in contrast to nominating a successor director in a self managed superannuation fund (‘SMSF’) context to determine which is better. We also provide a brief comparison table below to support our view that alternate directors are not of [read more]
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