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Introduction Overseas property investment may appear attractive to many; such as an investment in an apartment in Paris, a Balinese beachfront villa, or a ski chalet in Colorado. However, when an SMSF is the purchaser there are a number of compliance tips and traps to navigate. SMSF trustees can purchase property either by an outright [read more]
Overview This article provides a brief summary of the excess contributions tax (‘ECT’) regime. It also summarises the latest developments including the May 2014 Federal Budget announcement, the latest statistical information and covers several key recommendations made by the Inspector-General of Taxation (‘IGT’). Brief summary The ECT regime was introduced in July 2007 as a [read more]
The decision of EM Squared Pty Ltd v Hassan [2010] SASC 62 has absolutely critical implications for SMSF succession planning, yet few have ever heard of it. (The case is also sometimes cited as Re Australian Motors SA Pty Ltd Staff Superannuation Fund.) This article seeks to detail the vital messages of the case. In [read more]
At DBA Lawyers we like to think of our SMSF deed as being the Rolls Royce of SMSF deeds. We constantly review, refine, test, debate and update it. And we’ve been doing so for well over 20 years. We are Australia leading SMSF law firm with the largest team of dedicated SMSF lawyers. As a [read more]
The decision of Ioppolo v Conti [2013] WASC 389 contains many important implications for SMSF advisers. This article discusses some of the ‘must know’ points. (This case is sometimes referred to as Ioppolo & Hesford v Conti depending on which method of legal citation is being used.) Facts Francesca was married to Augusto and they [read more]
Meet Graeme Graeme is a 56 years old builder. He has been married and divorced and has adult children from that marriage. He now has a second spouse. Graeme and the second spouse are members of an SMSF together. They are also the trustees of the SMSF. His SMSF has acquired vacant real estate. The [read more]
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