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Discretionary trusts are an extremely popular structuring and investment vehicle in Australia. In FY2016, there were around 850,000 trusts in Australia with assets of more than $3 trillion with one report predicting there could be more than a million trusts by 2022. In most Australian jurisdictions a discretionary trust can last up to 80 years (and in [read more]
It is very common for an SMSF to be commenced by a deed of establishment. Then, when the governing rules need to be updated, this typically is done by way of a deed of variation. The deed of establishment, in conjunction with the deeds of variation including any change of trustee documents, are sometimes then [read more]
While the provision of documents from non-qualified suppliers may appear to be a simple and low-cost approach, there are numerous risks involved for advisers and end-users. Introduction Most SMSF deeds are now probably supplied via non-qualified suppliers, with minimal lawyer input (eg the deed template may have had some input by a lawyer). This is [read more]
DBA Lawyers latest SMSF governing rules and related documents includes 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 2021-22) comes with the following upgrades: expanded Trustee investment powers in respect of any [read more]
Ongoing changes are constantly made to superannuation and tax laws, which demonstrates the importance and benefits of having an up to date SMSF deed. Each year on 1 July, our Annual Update Service subscribers are provided with the latest version of DBA Lawyers governing rules which incorporates all relevant legal changes including superannuation law, case [read more]
When discussing contribution strategies with clients, advisers should be mindful not to present contribution reserving as a straightforward exercise, as there are a number of practical issues and potential risks that should be carefully considered before proceeding with a contribution reserving strategy. This article discusses some of the common hurdles and risks to assist in [read more]
Bryce Figot is excited to soon be presenting a series of three and half hour seminars for CPA Australia in various locations in regional Victoria. They should be great seminars. These seminars will cover and explore: latest cases; legislation; regulatory developments; and other tips and traps. To register, or for more information, visit: For Traralgon (Tuesday [read more]
The 2021–22 Federal Budget (released on 11 May 2021) announced changes for some — but not all — legacy pensions. In this article, we examine the strategic implications, remaining questions and what advisers should do for clients with certain legacy pensions. Background — pre 2007 Originally SMSFs were able to commence paying members ‘defined benefit pensions’. [read more]
Introduction There are a considerable number of SMSFs that invest in private unit trusts. These unit trusts may include pre-99 unit trusts, unrelated unit trusts and non-geared unit trusts (under div 13.3A of the Superannuation Industry (Supervision) Regulations 1994 (Cth) (SISR)). The ATO’s draft Law Companion Ruling 2019/D3 (Draft LCR) outlines, among other things, the [read more]
The Western Australian Court of Appeal recently handed down its decision in Hill v Zuda Pty Ltd [2021] WASCA 59. It provides a strong answer to the question of how long a binding death benefit nomination can last for in ALL Australian jurisdictions. Facts Ms Hill was the only child of Alec Kumar Sodhy (Deceased). [read more]
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