window._wpemojiSettings = {"baseUrl":"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/72x72\/","ext":".png","svgUrl":"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/svg\/","svgExt":".svg","source":{"concatemoji":"https:\/\/www.dbalawyers.com.au\/wp-includes\/js\/wp-emoji-release.min.js?ver=27fe84cc702a2d02d851b8f2a8bba567"}};
/*! This file is auto-generated */
!function(i,n){var o,s,e;function c(e){try{var t={supportTests:e,timestamp:(new Date).valueOf()};sessionStorage.setItem(o,JSON.stringify(t))}catch(e){}}function p(e,t,n){e.clearRect(0,0,e.canvas.width,e.canvas.height),e.fillText(t,0,0);var t=new Uint32Array(e.getImageData(0,0,e.canvas.width,e.canvas.height).data),r=(e.clearRect(0,0,e.canvas.width,e.canvas.height),e.fillText(n,0,0),new Uint32Array(e.getImageData(0,0,e.canvas.width,e.canvas.height).data));return t.every(function(e,t){return e===r[t]})}function u(e,t,n){switch(t){case"flag":return n(e,"\ud83c\udff3\ufe0f\u200d\u26a7\ufe0f","\ud83c\udff3\ufe0f\u200b\u26a7\ufe0f")?!1:!n(e,"\ud83c\uddfa\ud83c\uddf3","\ud83c\uddfa\u200b\ud83c\uddf3")&&!n(e,"\ud83c\udff4\udb40\udc67\udb40\udc62\udb40\udc65\udb40\udc6e\udb40\udc67\udb40\udc7f","\ud83c\udff4\u200b\udb40\udc67\u200b\udb40\udc62\u200b\udb40\udc65\u200b\udb40\udc6e\u200b\udb40\udc67\u200b\udb40\udc7f");case"emoji":return!n(e,"\ud83d\udc26\u200d\u2b1b","\ud83d\udc26\u200b\u2b1b")}return!1}function f(e,t,n){var r="undefined"!=typeof WorkerGlobalScope&&self instanceof WorkerGlobalScope?new OffscreenCanvas(300,150):i.createElement("canvas"),a=r.getContext("2d",{willReadFrequently:!0}),o=(a.textBaseline="top",a.font="600 32px Arial",{});return e.forEach(function(e){o[e]=t(a,e,n)}),o}function t(e){var t=i.createElement("script");t.src=e,t.defer=!0,i.head.appendChild(t)}"undefined"!=typeof Promise&&(o="wpEmojiSettingsSupports",s=["flag","emoji"],n.supports={everything:!0,everythingExceptFlag:!0},e=new Promise(function(e){i.addEventListener("DOMContentLoaded",e,{once:!0})}),new Promise(function(t){var n=function(){try{var e=JSON.parse(sessionStorage.getItem(o));if("object"==typeof e&&"number"==typeof e.timestamp&&(new Date).valueOf()<e.timestamp+604800&&"object"==typeof e.supportTests)return e.supportTests}catch(e){}return null}();if(!n){if("undefined"!=typeof Worker&&"undefined"!=typeof OffscreenCanvas&&"undefined"!=typeof URL&&URL.createObjectURL&&"undefined"!=typeof Blob)try{var e="postMessage("+f.toString()+"("+[JSON.stringify(s),u.toString(),p.toString()].join(",")+"));",r=new Blob([e],{type:"text/javascript"}),a=new Worker(URL.createObjectURL(r),{name:"wpTestEmojiSupports"});return void(a.onmessage=function(e){c(n=e.data),a.terminate(),t(n)})}catch(e){}c(n=f(s,u,p))}t(n)}).then(function(e){for(var t in e)n.supports[t]=e[t],n.supports.everything=n.supports.everything&&n.supports[t],"flag"!==t&&(n.supports.everythingExceptFlag=n.supports.everythingExceptFlag&&n.supports[t]);n.supports.everythingExceptFlag=n.supports.everythingExceptFlag&&!n.supports.flag,n.DOMReady=!1,n.readyCallback=function(){n.DOMReady=!0}}).then(function(){return e}).then(function(){var e;n.supports.everything||(n.readyCallback(),(e=n.source||{}).concatemoji?t(e.concatemoji):e.wpemoji&&e.twemoji&&(t(e.twemoji),t(e.wpemoji)))}))}((window,document),window._wpemojiSettings);
https://www.dbalawyers.com.au/wp-includes/js/jquery/jquery.min.js
https://www.dbalawyers.com.au/wp-includes/js/jquery/jquery-migrate.min.js
https://www.dbalawyers.com.au/wp-content/themes/canvas/includes/js/third-party.min.js
https://www.dbalawyers.com.au/wp-content/themes/canvas/includes/js/modernizr.min.js
https://www.dbalawyers.com.au/wp-content/themes/canvas/includes/js/general.min.js
jQuery(document).ready(function($){
// Check if the body has the specified class
if($('body.postid-15293').length) {
// If it does, replace the HTML content of h1.title.entry-title
$('h1.title.entry-title').html('<h1 class="title entry-title">New decision highlights options for disqualified persons: <i>Barry, in the matter of an application by Barry</i> [2024] FCA 13</h1>');
}
});
jQuery(document).ready(function( $ ){
$('.attachmentid-2444 p.attachment a').attr('href','https://www.dbalawyers.com.au/stamping_memo.pdf');
});
/* Default comment here */
jQuery(document).ready(function( $ ){
$(".page-id-3527 .post-12207 img").attr("src","/wp-content/uploads/2021/05/CPA-Logo-1400x656-2-e1621498237883.jpg");
});
jQuery(document).ready( function($){
$( '.responsiveMenuSelect' ).change(function() {
var loc = $(this).find( 'option:selected' ).val();
if( loc != '' && loc != '#' ) window.location = loc;
});
//$( '.responsiveMenuSelect' ).val('');
});
var switchTo5x=true;
Where a relationship breakdown has occurred between spouses, the parties’ superannuation entitlements may be subject to an overall family law property settlement. Typically this involves one spouse agreeing to or otherwise being required to give up some of their superannuation benefits in favour of the other spouse based on appropriately drafted orders or financial agreements. [read more]
Introduction The proportioning rule is used to calculate the tax free and taxable components of a superannuation benefit. Having a sound understanding of this rule is key to many super strategies. Overview –– proportioning rule The proportioning rule provides that the tax free and taxable components of a superannuation benefit are taken to be paid [read more]
While DBA is recognised as Australia’s leading SMSF law firm, it is also well known for it’s great depth of tax and trusts expertise. DBA Lawyers offers an excellent discretionary trust deed that is easy to read, provides great flexibility and reflects the latest legislative changes. Also included is a detailed memo, trustee resolutions, covering [read more]
When considering six member SMSFs, the Senate Economics Legislation Committee has hinted at an important trap that advisers must remember. Background On 27 April 2018 the then Minister for Revenue and Financial Services Kelly O’Dwyer MP announced that the government would expand the limit on the maximum number of members in SMSFs from four to [read more]
Downsizer contributions for the right person or couple can be very strategic. Yet not many are aware of the key rules that can unlock the potential that the downsizer strategy offers. Broadly, downsizer contributions allow those 65 or over to sell or dispose or an ownership interest in their main residence and make up to [read more]
Deeds are vital to the SMSF industry. Most SMSFs will be established by deed. Subsequent variations to the deed/governing rules of an SMSF, as well as a range of other documents, will typically be contained in a deed. Accordingly, it is vital that SMSF advisers know what is required for a document to be a [read more]
The DBA Lawyers’ Trustee Compliance Kit (‘TC Kit’) provides practical guidance for SMSF trustees on the procedural requirements of decision recording. The TC Kit provides excellent guidance on how SMSF trustees should comply with their decision making and recording of trustee decisions under the Superannuation Industry (Supervision) Act 1993 (Cth) (‘SISA’) and the Superannuation Industry (Supervision) [read more]
When advisers hear the word ‘segregation’ in an SMSF context, they typically think of segregation for tax purposes. Broadly, this type of segregation involves calculating a fund’s exempt current pension income exemption for a financial year under the segregated method, with any capital gains (or losses) in respect of ‘segregated current pension assets’ being disregarded. [read more]
By Daniel Butler on 28/09/2020 in Announcements, ATO, Federal Budget, Investments, SMSF compliance, SMSF deeds, SMSF strategy, Statistics, Succession planning, Taxation, Trustee education
Overview The prospect of six member SMSFs has moved a step further when the Treasury Laws Amendment (Self-Managed Superannuation Funds) Bill 2020 (‘Bill’) was recently introduced into Parliament. If the Bill is finalised as law in November, the increase to the maximum allowable number of members for an SMSF could commence as early as 1 [read more]
Overview This article focuses on managing a member’s transfer balance cap (‘TBC’) with a view to minimising excess transfer balance tax (‘ETB Tax’). We provide a brief background to assist members and SMSF trustees to better monitor transfer balance caps (‘TBC’) so they can avoid or minimise ETB Tax. This article covers account-style pensions such [read more]
!function(d,s,id){var js,fjs=d.getElementsByTagName(s)[0],p=/^http:/.test(d.location)?'http':'https';if(!d.getElementById(id)){js=d.createElement(s);js.id=id;js.src=p+"://platform.twitter.com/widgets.js";fjs.parentNode.insertBefore(js,fjs);}}(document,"script","twitter-wjs");
console.log('Rob Info Shortcode Source:', jQuery('*[data-rob-info]').html());
https://www.dbalawyers.com.au/wp-content/plugins/ubermenu/core/js/hoverIntent.js
var uberMenuSettings = {"speed":"100","trigger":"hoverIntent","orientation":"horizontal","transition":"slide","hoverInterval":"20","hoverTimeout":"400","removeConflicts":"on","autoAlign":"off","noconflict":"off","fullWidthSubs":"off","androidClick":"off","iOScloseButton":"on","loadGoogleMaps":"off","repositionOnLoad":"off"};
https://www.dbalawyers.com.au/wp-content/plugins/ubermenu/core/js/ubermenu.min.js
https://www.dbalawyers.com.au/wp-content/plugins/contact-form-7/includes/swv/js/index.js
var wpcf7 = {"api":{"root":"https:\/\/www.dbalawyers.com.au\/wp-json\/","namespace":"contact-form-7\/v1"},"cached":"1"};
https://www.dbalawyers.com.au/wp-content/plugins/contact-form-7/includes/js/index.js
window.addEventListener("load", function(event) {
jQuery(".cfx_form_main,.wpcf7-form,.wpforms-form,.gform_wrapper form").each(function(){
var form=jQuery(this);
var screen_width=""; var screen_height="";
if(screen_width == ""){
if(screen){
screen_width=screen.width;
}else{
screen_width=jQuery(window).width();
} }
if(screen_height == ""){
if(screen){
screen_height=screen.height;
}else{
screen_height=jQuery(window).height();
} }
form.append('<input type="hidden" name="vx_width" value="'+screen_width+'">');
form.append('<input type="hidden" name="vx_height" value="'+screen_height+'">');
form.append('<input type="hidden" name="vx_url" value="'+window.location.href+'">');
});
});
stLight.options({publisher: "5bec7acf-cc01-4bd5-8596-0c6a1ca47d2d", doNotHash: false, doNotCopy: false, hashAddressBar: false});
var options={ "publisher": "5bec7acf-cc01-4bd5-8596-0c6a1ca47d2d", "position": "right", "ad": { "visible": false, "openDelay": 5, "closeDelay": 0}, "chicklets": { "items": ["facebook", "googleplus", "twitter", "linkedin", "email", "sharethis"]}};
https://www.dbalawyers.com.au/wp-content/themes/canvasChild/js/jquery.cycle2.min.js
