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Shaun Backhaus, Lawyer and Daniel Butler, Director, DBA Lawyers While there are a large number of cryptocurrencies in existence (currently over 1600), this article will focus on Bitcoin for simplicity. Our comments contained here may apply to other cryptocurrencies with the same characteristics as Bitcoin. What is Bitcoin? As a very basic explanation, the Bitcoin [read more]
Daniel Butler ([email protected]), Director, DBA Lawyers We outline below the key superannuation changes announced in the Federal Budget 2018 on 8 May 2018. Some of the proposed changes will have a substantial impact on SMSFs if they are finalised as law. Nomination of superannuation guarantee (‘SG’) for certain employees with multiple employers Broadly, members with [read more]
By: Daniel Butler, Director ([email protected]), DBA Lawyers An issue that advisers may not be aware of as we head towards the end of financial year ending 30 June 2018 is the tax treatment of certain pension payments made in relation to capped defined benefit income streams (‘CDBISs’). Tax agents and fund administrators need to be [read more]
By Daniel Butler, Director, DBA Lawyers The ATO has released material saying that SMSF property developments can be considered tax avoidance schemes that are ‘too good to be true’. Within the program called ‘Super Scheme Smart’, the ATO aims to educate the public about SMSF strategies that concern it. The page, which can be accessed [read more]
By William Fettes ([email protected]), Senior Associate, DBA Lawyers The starting point at general law is that legal title to fund assets must generally be held in name of the current trustees of the fund. However, this is not always possible, eg, where an SMSF trustee is unable to hold legal title, and title is instead [read more]
Bryce Figot ([email protected]), Special Counsel, DBA Lawyers Earlier this month, the ATO released Self Managed Superannuation Fund Regulator’s Bulletin SMSFRB 2018/1. It contains some of the most important information available on the use of reserves for SMSFs. However, there is a vital question regarding contribution reserving that SMSFRB 2018/1 gives rise to. The question is [read more]
Daniel Butler, Director, DBA Lawyers The Australian Taxation Office (‘ATO’) has issued SMSF Regulator’s Bulletin SMSFRB 2018/1 ‘The use of reserves by self-managed superannuation funds’. This is the most comprehensive material ever released by the ATO on the use of reserves by self managed superannuation funds (‘SMSFs’). This article highlights the ATO’s views on when [read more]
Daniel Butler, Director and William Fettes, Senior Associate, DBA Lawyers The total superannuation balance (‘TSB’) is one of the most important new concepts introduced as part of the major superannuation reforms that broadly came into effect on 1 July 2017. Many superannuation obligations and rights depend on a member’s TSB: broadly the total amount a [read more]
Today the ATO issued SMSF Regulator’s Bulletin SRB 2018/1 ‘The use of reserves by self-managed superannuation funds’, which is the most comprehensive material that the ATO has ever released on the use of reserves in SMSF. In particular, SRB 2018/1 highlights the ATO’s concerns about new and emerging arrangements that pose potential risks to SMSFs [read more]
William Fettes ([email protected]), Senior Associate and Daniel Butler ([email protected]), Director, DBA Lawyers This article summarises the transfer balance account report (‘TBAR’) reporting regime for SMSFs and offers some traps and tips. Overview Under TBAR, any transaction involving a retirement phase pension (ie, tax free pension interest such as an account-based pension or a transition to [read more]
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