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In this episode with the SMSFAdvisor Show, Daniel Butler, Director of DBA Lawyers, explains Treasury’s recent consultation on the non-arm’s length rules and what it means for SMSF professionals. He discusses in detail how the proposed changes would operate and how the industry has reacted so far.. [read more]
Every year, ongoing changes are made to our super, tax and related laws that impact SMSFs. Failing to respond to these changes can result in SMSF trustees failing to maximise opportunities, being limited in their actions and being exposed to legal and other risks. For example, an SMSF deed with limited investment powers may be [read more]
2022 was a year that saw several changes being made to the contribution rules impacting popular contribution strategies for clients. As we begin a new year, SMSF members and advisers should recap on the recent changes to ensure they incorporate this into their planning and advice. This article summarises the latest developments in the contributions [read more]
This article provides a snapshot on Treasury’s consultation paper on non-arm’s length expense (NALE) rules for superannuation funds released on 24 January 2023. Submissions are due by 21 February 2023. What has Treasury proposed? Treasury’s proposed amendments are only intended to apply to general expenses which have a sufficient nexus to all ordinary and statutory [read more]
Daniel Butler and Bryce Figot of DBA Lawyers are senior fellows at Melbourne Law School and are lecturing a subject titled LAWS90235 Tax of Superannuation A. It is a three day intensive subject and will run in April 2023. Centred around SMSFs, the subject deals with the policies, technical rules, and current practical problems in [read more]
This article examines binding death benefit nominations (BDBNs) after the landmark High Court decision on indefinite or non-lapsing BDBNs in Hill v Zuda Pty Ltd [2022] HCA 21 (Hill v Zuda) issued on 15 June 2022. Indefinite or non-lapsing BDBNs A BDBN is a direction made by a fund member to a superannuation fund trustee [read more]
Overview There are many SMSFs with missing or lost deeds. A lost deed can undermine the activities of an SMSF. Being able to trace the fund’s history through the deeds (which govern how the fund is managed) is fundamental to protecting a trustee from challenge and enabling to them to do their job correctly. However, [read more]
Introduction With the penalty unit increasing from $222 to $275 from 1 July 2023 (~24%), and therefore the typical administrative penalty imposed on SMSFs under s 166 of the Superannuation Industry (Supervision) Act 1993 (Cth) of 60 penalty units increasing to $16,500 (ie, 60 x $275; in increase from $13,320 being 60 x $222), SMSFs [read more]
In this podcast with the SMSFAdviser Show, Daniel Butler, Director of DBA Lawyers, provides tips and insights on guiding SMSF clients through the ATO’s early engagement and voluntary disclosure service. With contraventions on the rise, big penalties that can be imposed and the ATO undertaking more reviews, Dan explains the types of circumstances [read more]
Traditionally there were only two options when a self managed superannuation fund(SMSF) member became an ‘insolvent under administration’ (colloquially referred to as a bankrupt). Those two options are: Option 1 — the member had to roll their benefits to an APRA fund; or Option 2 — the SMSF had to be converted to a small APRA fund. [read more]
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