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DBA Lawyers is Australia’s leading SMSF law firm. We have been refining our SMSF deed for well over 20 years, making it the best SMSF deed available. Additionally, our SMSF deed contains numerous ‘value-added’ advantages that set it apart. Accordingly, our SMSF deed offers many benefits that are not found anywhere else. All of the [read more]
SMSF trustees that wish to continue as Qualifying Recognised Overseas Pension Scheme (‘QROPS’) will need to provide an undertaking to Her Majesty’s Revenue and Customs (‘HMRC’) that they are aware of certain changes to the UK tax rules that apply to QROPS transfers. These changes are discussed in detail below. The undertaking using HMRC form [read more]
DBA Lawyers has recently been inundated with requests for up to date pension documents. Our suite of pension documents is fully up to date, including partial commutation documents with a tick-a-box option allowing the partial commutation of pension capital to just under a member’s personal transfer balance cap. Also, changes to the Superannuation Industry (Supervision) [read more]
Many would say that the trustee of an SMSF is prohibited from ever acquiring residential property from related parties of the SMSF (including members). However, there are three main circumstances where this could happen without contravening superannuation law. All of the circumstances involve the concept of ‘business real property’. Business real property Broadly, SMSF trustees [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]
Co-author by Daniel Butler, Director, DBA Lawyers We have been busy making sure our SMSF documents and training are up to date with the latest super reforms and strategies. Not surprisingly we continue to come across many SMSF documents recently acquired elsewhere that have not been updated with the recent reforms. Naturally, if you are [read more]
A transition to retirement income stream (‘TRIS’) provides an easy way to access superannuation savings. Various TRIS strategies have developed in recent years which may change following the super reforms that commence on 1 July 2017. This article examines a number of popular strategies and considers the likely impact on TRISs on and after 1 [read more]
Introduction Superannuation law is currently undergoing the most significant period of change since mid-2007. As a consequence of the Federal Government’s reform measures, including the $1.6 million transfer balance cap (‘TBC’), it is important that the succession plans of fund members are reviewed as soon as possible so that appropriate and tax effective succession arrangements [read more]
Australian Taxation Office statistics suggest that a large majority of SMSFs have individual trustees. This is troubling, considering that sole purpose corporate SMSF trustees have been known to be superior for many years. This covers the main reasons to have a sole purpose corporate trustee. The ‘sole purpose’ indicates that the company only acts in [read more]
By: Daniel Butler, DBA Lawyers The ATO recently released PCG 2016/5 frequently asked questions, which serves as a handy reminder of the 31 January 2017 deadline. Following the release of PCG 2016/5 in April 2016, the ATO initially required each SMSF trustee with a non-bank limited recourse borrowing arrangement (‘LRBAs’) to ensure it was on [read more]
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