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SMSF Succession Diagnostic Service

Many SMSF members do not plan ahead in relation to what is to happen with their superannuation upon loss of capacity, death or other relevant life events. Indeed, in DBA Lawyers’ experience, a considerable proportion of SMSFs have outdated, inappropriate or no succession plans in place. Unfortunately, such lack of planning can give rise to [read more]

Changing SMSF trustees — why advisers should be more alert to the tips and traps

Change of SMSF trustees can easily be messed up

This article examines some of the key issues that can arise when change of trustee documents are not properly completed, and by the right people using quality document suppliers. What happens if a change of trustee is not properly completed? A change of trustee requires compliance with the provisions in the fund’s governing rules and [read more]


Family law super splitting notices are a compliance requirement and can impact CGT roll-over relief

On 13 September 2023, Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Bill 2023 (Cth) was introduced into the House of Representatives (NALE Bill). The NALE Bill provide guidance on changes to the non-arm’s length expense (NALE) provisions introduced in s 295-550(1)(b) and (c) of the Income Tax Assessment Act 1997 [read more]


Six simple rules to execute a deed that satisfies ALL Australian jurisdictions

Historically, deeds could not be executed electronically but rather by wet ink and only on paper (or parchment or vellum). However, recent changes authorise electronic execution. Companies can execute documents using electronic means under s 110A of the Corporations Act 2001 (Cth), which expressly authorises a document (including a deed) to be signed using electronic [read more]

Electronic execution of deeds — is it here to stay?

Can companies sign or execute a deed electronically? — Part 1

Historically, deeds could not be executed electronically but rather by wet ink and only on paper (or parchment or vellum). However, recent changes authorise electronic execution, as discussed below. This is ‘Part 1’ of an article that focuses on company execution. We are planning to prepare more articles on individual execution in the coming months. [read more]


New draft NALE/I laws released … highly relevant for property developers and builders

On Monday 19 June 2023, Treasury released an exposure draft to alter the non-arm’s length income (NALI) laws. While a ‘2 multiple’ cap is proposed for certain expenses, the exposure draft legislation — if implemented — could have a significant impact for the SMSF industry. One aspect in particular stands out that is highly relevant to [read more]

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Advantages of the DBA Lawyers SMSF deed (2023-24)

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 2023-24) comes with the following upgrades: express power for the proposed $3m+ tax on [read more]