Daniel Butler and Bryce Figot of DBA Lawyers are Senior Fellows at Melbourne Law School and are lecturing a subject titled Taxation of Superannuation (LAWS70267). This four-day intensive subject provides an in-depth analysis of the Australian taxation regime for superannuation funds, with a particular focus on self-managed superannuation funds (SMSFs). [read more]
Many SMSF clients want to understand how the new Division 296 tax might work. We have found that it can be difficult to succinctly communicate this in practice. However, we hope we can provide a helpful tool! The tools are the following formulas. These formulas provide a succinct summary of how the new tax might [read more]
The Treasury Laws Amendment (Better Targeted Superannuation Concessions) Bill 2025 was released on 19 December 2025 for members with superannuation balances over $3 million. The closing date for feedback on the revised exposure draft legislation was 16 January 2026 and The Tax Institute made a comprehensive submission on the revised provisions. The revised provisions include [read more]
SMSF super splits, the tips and traps – Part 2 This is the second article in our series examining key technical issues that arise in SMSF superannuation splits following a relationship breakdown. Part 1 focused on the compliance and procedural requirements under Division 7A.2 of the Superannuation Industry (Supervision) Regulations 1994 (Cth) (SISR) and the Family [read more]
SMSF super splits, the tips and traps – Part 1 This article is the first part in a series that covers some of the key tips and traps of SMSF super splits following a relationship breakdown. Superannuation interests, particularly in SMSFs, require careful handling in family law settlements. Although court orders and binding financial agreements [read more]
This article is by Robyn Jacobson We are pleased to offer this second detailed article on Payday Superannuation, prepared by Robyn Jacobson, Tax Advocate and Specialist, Chartered Tax Adviser of The Tax Institute, and a Fellow of both CA ANZ and CPA Australia. Robyn has over 30 years as a tax professional, trainer and advocate on [read more]
The ATO is increasing its scrutiny of family discretionary trusts (FTs) to ensure compliance with the family trust election (FTE) and interposed entity election (IEE) provisions in Schedule 2F of the Income Tax Assessment Act 1936 (Cth) (ITAA 1936). Quite a number of these reviews are linked to the ATO’s ‘Next 5,000 private groups’ program [read more]
Under the Duties Act 2000 (Vic) (Duties Act), when someone (including a company) obtains real property in Victoria, land transfer duty is ordinarily payable based on the dutiable value of the land. It is a common law right in Victoria for a purchaser described on a contract of sale to later nominate another entity to [read more]
This article is by Robyn Jacobson We are pleased to offer this detailed article on Payday Superannuation, prepared by Robyn Jacobson, Tax Advocate and Specialist, Chartered Tax Adviser of The Tax Institute, and a Fellow of both CA ANZ and CPA Australia. Robyn has over 30 years as a tax professional, trainer and advocate on [read more]
After several drafts and revised legislation, we now have a finalised ATO ruling on non-arm’s length income (NALI). On 24 September 2025, the ATO finalised LCR 2021/2 (Ruling) that clarifies the operation of the NALI provisions in s 295-550 of the Income Tax Assessment Act 1997 (Cth) (ITAA 1997) in respect of non-arm’s length expenditure (NALE) [read more]
