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Advantages of the DBA Lawyers SMSF deed

Advantages of the DBA Lawyers SMSF deed

DBA Lawyers is Australia’s leading SMSF law firm. We have been refining our SMSF deed for well over 20 years, making it the best SMSF deed available. Additionally, our SMSF deed contains numerous ‘value-added’ advantages that set it apart. Accordingly, our SMSF deed offers many benefits that are not found anywhere else. All of the [read more]

Preserve the intended control of a company using successor directors

Preserve the intended control of a company using successor directors

Small private companies are widely used to manage and control financial affairs. At times they are used as companies in their own right, but they are also commonly used as trustees for SMSFs, family trusts and unit trusts. Regardless of whether a company acts as trustee or not, the directors hold day-to-day control over the [read more]

QROPS UK changes impact SMSFs deeds

QROPS UK changes impact SMSFs deeds

The United Kingdom (‘UK’) tax authority, HM Revenue & Customs (‘HMRC’), has recently notified superannuation funds in Australia (including SMSFs) that are registered as Qualifying Recognised Overseas Pension Scheme (QROPS) of new UK regulations that apply from 6 April 2015. Broadly, the new UK regulations require, among other things, that the fund rules do not [read more]

Ability to order online … save time with no compromise on quality

Ability to order online … save time with no compromise on quality

You can now order SMSF, company, trust and related documentation online. To register visit https://online.dbalawyers.com.au/login Benefits When you use https://online.dbalawyers.com.au/login you enjoy many benefits, including: No need to enter the same data twice — there are many time-saving options to copy names and addresses Addresses pre-empted as you type Verifies with ASIC availability of proposed [read more]

Managing tax losses in an SMSF - impact of Payne's decision

Managing tax losses in an SMSF – impact of Payne’s decision

A recent decision Re Trustee for the Payne Superannuation Fund and FCT [2015] AATA 58 examines how the ATO are examining whether SMSFs are appropriately carrying forward tax losses and apportioning expenses when they are partly in pension mode. Prior to analysing the implications of this decision, we will first examine a general overview of [read more]

Can a super fund reject excess contributions

Can a super fund reject excess contributions?

An SMSF trustee is required to reject contributions in certain circumstances. This rejection rule can prove very helpful for overcoming an excess non-concessional contribution (‘NCC’). Advisers must be aware of how this rule works if they seek to rely on it. Fund-capped contributions can be rejected Regulation 7.04(3) of the Superannuation Industry (Supervision) Regulations 1994 [read more]