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Introduction Consider this important question: an SMSF member is married to a second spouse. The member and his second spouse are the two trustees of the SMSF. The member wishes to make a valid binding death benefit nomination (BDBN). The member however does not want to tell his second spouse about the BDBN. Does the [read more]
All is not ‘lost’ if a company’s constitution cannot be located. There are several methods to address the situation. The most appropriate method will depend on several factors including what evidence can be located. Where to start looking Naturally, exhaustive searches should be undertaken of current and prior advisers (including accountants, financial planners and lawyers), [read more]
Overview The ability to comply with a trust deed and to confidently determine the terms of a trust is a fundamental and integral part of a trustee’s duties; yet, many trustees lose their trust deeds. Recent case law has shed light on the options available when a trust deed is lost. The implications of a [read more]
Overview The ATO has various powers it can exercise to deal with SMSF non-compliance. One such power is to provide a rectification direction (RD) to an SMSF trustee under s 159 of the Superannuation Industry (Supervision) Act 1993 (Cth) (SISA). Guidance on RDs is provided to ATO officers in Law Administration Practice Statement 2023/1 (PSLA). [read more]
There is a provision in the Superannuation Industry (Supervision) Regulations 1994 (Cth) (SISR) that on its face appears to allow a person of any age to receive their preserved benefits. More specifically, item 108 of sch 1 to the SISR appears to provide that even preserved benefits may be paid to a superannuation fund member [read more]
Daniel Butler and I are senior fellows at Melbourne University’s Law School. I am the subject coordinator for the intensive subject ‘Tax of Superannuation A’ (LAWS90235). Dan and I both lecture the subject. The subject ran last week. On behalf of both me and Dan, it was an honour and privilege to share our knowledge [read more]
Overview Broadly, from 1 July 2025, where a member’s total superannuation balance (TSB) exceeds $3 million, an increase in their TSB at the end of the relevant financial year (as adjusted for withdrawals and contributions) will be assessed to them personally as ordinary income. The increased amount of TSB will be subject to a maximum 15% tax, [read more]
The Full Court of the Federal Court of Australia (Court) recently handed a judgment regarding how the superannuation guarantee (SG) legislation applies to certain contractors: Jamsek v ZG Operations Australia Pty Ltd (No 3) [2023] FCAFC 48 (Jamsek). This case has important implications for businesses that engage individuals where the payment is wholly or principally [read more]
The Victorian Court of Appeal recently handed a judgment regarding a trust with a lost deed: Vanta Pty Ltd v Mantovani [2023] VSCA 53 (http://www.austlii.edu.au/cgi-bin/viewdoc/au/cases/vic/VSCA//2023/53.html). Although this involved a family trust, rather than an SMSF, this case also has important implications for SMSFs with lost trust deeds. Facts John Mantovani was born in 1960. John’s [read more]
Failing to keep your SMSF deed up to date can lead to the SMSF failing to optimise tax and contribution concessions, unnecessarily restricting investment opportunities, and can result in funds being unable to function appropriately if a member loses capacity or dies. Deciding when, and with whom, to update the governing rules of an SMSF [read more]
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