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By William Fettes ([email protected]), Senior Associate and Daniel Butler ([email protected]), Director, DBA Lawyers Under the ATO view set out in TR 2013/5, a member’s pension ceases for tax law purposes on their death unless an eligible dependant is automatically entitled to receive the pension as a reversionary beneficiary. A nomination will broadly fail to satisfy [read more]
By William Fettes,Senior Associate,([email protected]), DBA Lawyers The website for DBA Lawyers’ Annual Update Service has been updated with a number of improvements for subscribers, including a fully integrated user experience for those clients who are registered with DBA Online— our online ordering platform. This article sets out the numerous benefits and features of the service [read more]
The decision in Re Marsella [2019] VSC 65 highlights the importance of trustees of SMSFs exercising their discretion to pay death benefits in good faith, with real and genuine consideration and in accordance with the purpose for which their power was conferred. [read more]
By William Fettes ([email protected]), Senior Associate, DBA Lawyers The trustee–member rules are one of the most fundamental concepts underlying the operation of self managed superannuation funds (‘SMSF’). These rules are found in s 17A of the Superannuation Industry (Supervision) Act 1993 (Cth) (‘SISA’) and form part of the key conditions that must be satisfied for a [read more]
Binding death benefit nominations have numerous points of failure as evidenced by recent litigation. To implement BDBNs properly there must be a strong deed foundation, precise and careful wording, and ideally no service or notification requirements. Additionally, the nomination should also be integrated as part of the member’s succession and estate planning. [read more]
By: Daniel Butler, Director, DBA Lawyers ([email protected]) DBA Lawyers, working in consultation with Australia’s leading SuperSplitting legal expert Stephen Bourke, prepares Family Law SuperSplitting documents for SMSFs. We prepare a suite of draft documents based on the instructions for an SMSF member undertaking a superannuation split. The documents are tailored to the member’s circumstances and [read more]
By William Fettes ([email protected]), Senior Associate and Daniel Butler ([email protected]), Director, DBA Lawyers The work test exemption (‘WTE’) allows individuals aged 65 to 74 to make voluntary contributions to superannuation for an additional 12-month period from the end of the financial year in which they last met the work test, subject to their total superannuation [read more]
Daniel Butler, Director There are many strategies put forward on how to provide smooth and effective succession for self managed superannuation funds (‘SMSFs’). Fortunately, while there is no ‘one size fits all’ solution, there are a number of strategies that are simple and cost effective that can substantially bolster your position and set the ‘foundations’ [read more]
By: Daniel Butler, Director ([email protected]) and Bryce Figot, Special Counsel ([email protected]), DBA Lawyers The recent decision by the Supreme Court of Queensland in the case of Re Narumon Pty Ltd [2018] QSC 185 (‘Narumon’) again confirms the importance of having a quality SMSF document supplier. More specifically, it shows how poorly drafted binding death benefit nomination [read more]
1. Introduction There are numerous suppliers of self managed superannuation funds (‘SMSFs’) deeds apart from law firms with SMSF expertise. These days, for instance, there are a range of other (non-qualified) suppliers who supply SMSF deeds. These suppliers may deliver complex documents without any qualifications or expertise. This article seeks to explain the main differences [read more]
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