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Daniel Butler ([email protected]), Director and William Fettes ([email protected]), Senior Associate, DBA Lawyers An individual’s total superannuation balance (‘TSB’) determines many of their superannuation rights, entitlements and obligations. Accordingly, there is a strong incentive for individuals to carefully monitor their TSB over time, particularly towards the end of a financial year (‘FY’) when most TSB thresholds are [read more]
Daniel Butler ([email protected]), Director, DBA Lawyers This article highlights some reasons why a contribution reserving strategy may be used by an SMSF, and also briefly discusses the risks and some of the associated compliance issues. Reasons for engaging in contribution reserving There are a range of reasons why SMSF trustees engage in contribution reserving. For [read more]
Daniel Butler ([email protected]), Director, DBA Lawyers On 24 May 2018, the government announced a 12 month superannuation guarantee (‘SG’) amnesty (‘Amnesty’) that proposes to give employers an opportunity to rectify past SG non-compliance without penalty. If the Treasury Laws Amendment (2018 Superannuation Measures No. 1) Bill 2018 (‘SG Bill’) is ever made law, the Amnesty [read more]
By Daniel Butler, Director, DBA Lawyers In Australia, death duties (broadly inheritance taxes) were abolished in 1979. In the realm of superannuation, however, when a member dies, recipients of superannuation death benefits are sometimes liable to pay tax. Who doesn’t have to pay the super death tax? Superannuation death benefits are received tax free by [read more]
Daniel Butler, Director and William Fettes, Senior Associate, DBA Lawyers An individual’s total superannuation balance (‘TSB’) determines many of their superannuation rights and entitlements, such as eligibility to contribute after-tax amounts into superannuation without an excess arising. Accordingly, there is a strong incentive for individuals to carefully monitor their TSB over time, particularly towards the [read more]
Daniel Butler ([email protected]), Director, DBA Lawyers We outline below the key superannuation changes announced in the Federal Budget 2018 on 8 May 2018. Some of the proposed changes will have a substantial impact on SMSFs if they are finalised as law. Nomination of superannuation guarantee (‘SG’) for certain employees with multiple employers Broadly, members with [read more]
By Daniel Butler, Director, DBA Lawyers The ATO has released material saying that SMSF property developments can be considered tax avoidance schemes that are ‘too good to be true’. Within the program called ‘Super Scheme Smart’, the ATO aims to educate the public about SMSF strategies that concern it. The page, which can be accessed [read more]
Bryce Figot ([email protected]), Special Counsel, DBA Lawyers Earlier this month, the ATO released Self Managed Superannuation Fund Regulator’s Bulletin SMSFRB 2018/1. It contains some of the most important information available on the use of reserves for SMSFs. However, there is a vital question regarding contribution reserving that SMSFRB 2018/1 gives rise to. The question is [read more]
Today the ATO issued SMSF Regulator’s Bulletin SRB 2018/1 ‘The use of reserves by self-managed superannuation funds’, which is the most comprehensive material that the ATO has ever released on the use of reserves in SMSF. In particular, SRB 2018/1 highlights the ATO’s concerns about new and emerging arrangements that pose potential risks to SMSFs [read more]
Daniel Butler ([email protected]), Director and Bryce Figot ([email protected]), Special Counsel, DBA Lawyers The new transfer balance cap regime can make succession planning tricky. A member may desire to make their pensions reversionary upon death. However, there may be situations where receiving these reversionary pensions would cause the beneficiary to exceed their transfer balance cap. Consequently, [read more]
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