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Introduction When an SMSF member is in pension phase they have numerous advantages such as the fund obtaining an income tax exemption for exempt current pension income (ECPI) where no tax is payable on income and capital gains to the extent the fund’s assets are funding a pension in retirement phase. However, the relevant rules [read more]
Overview Payroll tax is a tax imposed by each state and territory in Australia where the employer’s taxable wages (including any employer superannuation contributions and assessable ‘fringe’ benefits) exceeds the relevant threshold for the period. Payroll tax is levied on wages paid by an employer to an employee and also covers certain payments to contractors. In [read more]
Introduction Unit trusts are a common investment structure and can provide a simple way for parties to co-invest in property or business together. In particular, investing via a unit trust is a popular way for SMSFs to invest in real estate including to develop property. While the terms of a unit trust deed typically cover [read more]
The recent decision of Goulopoulos and Commissioner of Taxation [2022] AATA 2540 (9 August 2022) highlights a number of important warnings for those playing in the SMSF space either as advisers or trustees/directors of trustees. This article summarises the key facts to this case and describes five key warnings. Facts Mr Goulopoulos (Applicant) and his [read more]
The ATO has recently updated its guidance on how the transfer balance cap (TBC) rules apply where a market linked pension (MLP) that was in place prior to 1 July 2017 has been commuted or restructured on or after that date. We examine below the ATO’s current approach (see CRT Alerts 007/2022 and 010/2022) to [read more]
SMSF trustees undertake a wide range of investments and activities across many different sectors in many different countries around the world. In so doing, SMSF trustees enter into various contracts, some standard form contracts and others with negotiated or tailor-made provisions. SMSF trustees must act prudently and act in beneficiaries’ best financial interests. To this [read more]
Overview Many believe super is tax effective. However, Australia has the highest tax rate in the world on retirement savings in certain situations. This article focuses on the potential impact of the non-arm’s length income (NALI) and non-arm’s length expenditure (NALE) provisions found in s 295-550 of the Income Tax Assessment Act 1997 (Cth) (ITAA 1997) [read more]
The recent case of Ian Mark Collins & Mieneke Mianno Collins ATF The Collins Retirement Fund and Commissioner of Taxation [2022] AATA 628 is an important reminder for advisers about the application of the goods and services tax (GST) laws to self managed superannuation funds. This case also raises previously untested issues concerning the extent [read more]
The High Court of Australia has settled the debate on how long an SMSF BDBN can last for. Implicitly this judgement also provides support in answering other critical SMSF succession planning questions, such as: Can a BDBN make a pension reversion mid-stream? Can a BDBN override pension documentation? Do you actually want a BDBN to [read more]
DBA Lawyers latest SMSF governing rules and related documents include many value-added features. This article briefly explains why our SMSF documents are the best available. Recent changes to DBA Lawyers’ SMSF governing rules Our latest DBA Lawyers’ SMSF governing rules (version 2022-23) comes with the following upgrades: express exclusion of reg 6.17A given the High [read more]
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