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The precise role of a person acting as an attorney under an enduring power of attorney (EPoA) in relation to dealing with a member’s binding death benefit nomination (BDBN) is an issue that has attracted increased attention in recent years. Accordingly, SMSF trustees, members, advisers and beneficiaries need to be aware of the law and [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]
This article examines the legal landscape of binding death benefit nominations post-Hill v Zuda Pty Ltd [2022] HCA 21 (Hill v Zuda) — the recent landmark High Court decision on non-lapsing nominations. Indefinite and non-lapsing BDBNs post-Hill v Zuda A binding death benefit nomination (BDBN) is a direction made by a fund member to a [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]
A binding death benefit nomination (BDBN) is a direction made by a member to the superannuation fund trustee requiring the trustee to pay the member’s superannuation death benefits in a certain way, eg, to the member’s dependant(s) and/or to their legal personal representative(s) (ie, the executor(s) of the member’s will). BDBNs are usually set out [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]
Soon the High Court will hand down a judgement being the appeal from Hill v Zuda Pty Ltd [2021] WASCA 59 which will definitively answer (among other things) whether an SMSF binding death benefit nomination (BDBN) can last either indefinitely or a maximum of only three years. Some in the SMSF industry have suggested that [read more]
A recent case (Mantovani v Vanta Pty Ltd (No 2) [2021] VSC 771) sheds light on the implications of lost trust deeds. Advisers who work with SMSFs (or family trusts or any form of trust established by deed) should be aware of its implications. In short, due to a lost deed, a family trust was [read more]
For many years there was debate in the SMSF industry as to whether an SMSF binding death benefit nomination (BDBN) could last indefinitely. A number of supreme court cases from several different Australian states have held that an SMSF BDBN can last indefinitely, so long as the deed is written to provide for this. Then, [read more]
Moss Super Pty Ltd v Hayne [2008] VSC 158 is an important lesson for trustees and advisers to always consider what the governing rules of an SMSF provide before attempting to make changes or exercise powers. Facts The Photography Management Services Pty Ltd Superannuation Fund (Fund) was established by deed dated 31 May 1995. The [read more]
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