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A fundamental duty of all trustees is to administer a trust according to the terms of that trust. Trustees are therefore required to not only know the terms of the trust that they are administering but also must be able to produce those terms for inspection by courts and other interested parties. However, this is [read more]
Should an approved SMSF auditor be conducting a title search for each title for each year? A new page on the ATO website provides an ATO view that might shock many approved SMSF auditors. However, this view does not shock DBA Lawyers. DBA Lawyers has been aware of it for some time. DBA Lawyers has [read more]
DBA Lawyers has significant experience advising and representing approved SMSF auditors who are being audited by the ATO or who have been referred to ASIC. The ATO has an approach of auditing and reviewing approved SMSF auditors. If the ATO is not satisfied, they may refer the approved SMSF auditor to ASIC. ASIC then has [read more]
It is critical that firms providing discounted SMSF services to staff, including partners, shareholders and office holders, take action as soon as practicable to ensure they have an appropriate discount policy in place. If a firm’s discount policy is not in line with the ATO’s position in Law Companion Ruling LCR 2021/2, this is likely [read more]
There has been uncertainty as to how the following two provisions interact: (1) the non-arm’s length income (NALI) provisions in s 295‑550 of the Income Tax Assessment Act 1997 (Cth) (ITAA 1997); and (2) the Capital Gains Tax (CGT) provisions in s 102‑5 of the ITAA 1997. The ATO has recently released Draft Taxation Determination TD 2023/D1. [read more]
From July 2021 changes to the Australian Accounting Standards (AAS) have meant that many SMSFs and trusts (including discretionary and unit trusts) are required to prepare general purpose financial statements that comply with AAS. Importantly, SMSFs and trusts are impacted by the changed standards where: The SMSF or trust deed or other document requires the [read more]
A recent AAT decision illustrates the sorts of evidence that might be necessary in order for an SMSF to not have non-arm’s length income (NALI). Accordingly, advisers working with SMSFs should pay close attention to this decision and the evidence that an SMSF should collect and retain. The decision is BPFN and Commissioner of Taxation [read more]
SMSF trustees must only pay expenses that belong to the fund’s activities. They should not pay expenses for anyone else. Conversely, SMSF trustees and members must not pay an invoice (outside of the fund) if the expense is properly payable by the fund. Moreover, some invoices need to be split between the SMSF and another [read more]
The Federal Court of Australia held that a self managed superannuation fund (SMSF) could recover the amount of an Australian Financial Complains Authority (AFCA) determination relating to a compensation claim against a financial adviser for an investment loss. This article focuses on SMSF trustees rights to complain and seek compensation via AFCA for inappropriate financial [read more]
Overview Where an SMSF member or related party pays the annual ASIC fee for a corporate trustee, this may give rise to non-arm’s length expense (NALE) risk that can result in non-arm’s length income (NALI). A NALE risk can also arise where a corporate trustee also acts in any other capacity (eg, carrying on a [read more]
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