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By Daniel Butler, Director, DBA Lawyers This article looks at the actions and penalties the ATO can impose on trustees of self managed superannuation funds (‘SMSF’). In 2014, a new regime added the following compliance powers to the ATO’s arsenal: Education directions Rectification directions Administrative penalties In addition to the above, the ATO has the [read more]
By Daniel Butler, Director, DBA Lawyers Removing a member from a self managed superannuation fund (‘SMSF’) is not a simple process, particularly where there is a dispute or some animosity among members. Here are some situations that DBA Lawyers has come across: family members have a falling out with a particular family member that they [read more]
By William Fettes, Senior Associate, Daniel Butler, Director, DBA Lawyers The rules that govern when exempt income arises in relation to the earnings on assets supporting transition to retirement income streams (‘TRISs’) were substantially changed with effect from 1 July 2017. Advisers and SMSF trustees should be aware that there are now two types of [read more]
Daniel Butler ([email protected]), Director, DBA Lawyers Company constitutions are often treated as a commodity even though they are a very critical document to the overall effective operation of a company. A constitution, for instance, governs the company’s decision making, powers including the appointment and removal of officers, shareholders and many other aspects of a company. [read more]
Daniel Butler, Director, DBA Lawyers Small private companies frequently act as trustees for SMSFs or trusts, and sometimes in their own right. These companies are governed by their constitution (a set of internal rules). Standard constitutions for a private company are often outdated and contain many pitfalls for the unwary. On the other hand, the [read more]
By Daniel Butler, Director, DBA Lawyers Acquiring shares via an employee share scheme (‘ESS’) in an self managed superannuation fund (‘SMSF’) can appear attractive but SMSF trustees have to be careful of the in house asset and the related party acquisition rules. Broadly, a company can via an ESS provide employees the opportunity to acquire [read more]
By Daniel Butler, Director, DBA Lawyers SMSF changes of trustee are a ticking time bomb if not properly drafted by a lawyer with proper experience. While it is easy to put together a document that simply states that one trustee resigns and one trustee is appointed, several real examples exist where SMSF changes of trustee [read more]
Daniel Butler ([email protected]), Director, DBA Lawyers The eligibility criteria for individuals who wish to bring forward their non-concessional contributions (‘NCCs’) cap post-1 July 2017 is more rigorous and complex than ever before. However, bringing forward an individual’s NCCs cap will still remain a popular strategy to boost an individual’s superannuation balance. Special transitional arrangements apply [read more]
By: Daniel Butler, Director ([email protected]), DBA Lawyers DBA Lawyers is thrilled to announce that we are putting the finishing touches on our Family Law SuperSplitting Kit for SMSFs. Working in consultation with Australia’s leading SuperSplitting legal expert Stephen Bourke, we have designed this kit to assist and provide advisers and SMSF trustees with practical guidance [read more]
The transitional capital gains tax (CGT) relief (ie cost base reset rules) allows SMSFs to choose to reset an asset’s cost base to the asset’s market value prior to 1 July 2017. My prior newsfeed article ‘Transitional CGT relief for pension and TRIS assets for FY2017’ provided a detailed outline of how the relief applies [read more]
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