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By Daniel Butler, Director, DBA Lawyers This article looks at the actions and penalties the ATO can impose on trustees of self managed superannuation funds (‘SMSF’). In 2014, a new regime added the following compliance powers to the ATO’s arsenal: Education directions Rectification directions Administrative penalties In addition to the above, the ATO has the [read more]
Daniel Butler, Director, DBA Lawyers Contributions made in excess of an individual’s concessional contributions (‘CC’) cap can give rise to extra tax payable and a liability to excess CC (‘ECC’) charge for the individual. This article highlights how the ECC charge operates. Note that the law in this area is complex and a detailed and [read more]
By: Daniel Butler, Director ([email protected]), DBA Lawyers The mid-2017 superannuation reforms have had a profound impact on market linked pensions (‘MLPs’). While most of the planning should have already been implemented, there is still some opportunity to review and potentially restructure clients with MLPs. We briefly examine below the treatment of an MLP depending on whether [read more]
By Daniel Butler, Director, DBA Lawyers Removing a member from a self managed superannuation fund (‘SMSF’) is not a simple process, particularly where there is a dispute or some animosity among members. Here are some situations that DBA Lawyers has come across: family members have a falling out with a particular family member that they [read more]
By William Fettes, Senior Associate, Daniel Butler, Director, DBA Lawyers The rules that govern when exempt income arises in relation to the earnings on assets supporting transition to retirement income streams (‘TRISs’) were substantially changed with effect from 1 July 2017. Advisers and SMSF trustees should be aware that there are now two types of [read more]
Daniel Butler, Director, DBA Lawyers Small private companies frequently act as trustees for SMSFs or trusts, and sometimes in their own right. These companies are governed by their constitution (a set of internal rules). Standard constitutions for a private company are often outdated and contain many pitfalls for the unwary. On the other hand, the [read more]
By Daniel Butler, Director, DBA Lawyers Acquiring shares via an employee share scheme (‘ESS’) in an self managed superannuation fund (‘SMSF’) can appear attractive but SMSF trustees have to be careful of the in house asset and the related party acquisition rules. Broadly, a company can via an ESS provide employees the opportunity to acquire [read more]
By Daniel Butler, Director, DBA Lawyers SMSF changes of trustee are a ticking time bomb if not properly drafted by a lawyer with proper experience. While it is easy to put together a document that simply states that one trustee resigns and one trustee is appointed, several real examples exist where SMSF changes of trustee [read more]
Daniel Butler ([email protected]), Director, DBA Lawyers For those who are interested in purchasing their first residential premises, the First Home Super Saver (‘FHSS’) Scheme may be an option worth exploring. The Treasury Laws Amendment (Reducing Pressure On Housing Affordability Measures No. 1) Bill 2017 (Cth) passed both houses on 7 December 2017, meaning the FHSS [read more]
Daniel Butler ([email protected]), Director, DBA Lawyers To reduce pressure on housing affordability, downsizer contributions provide an incentive for super fund members aged 65 years or older to sell a main residence. The Treasury Laws Amendment (Reducing Pressure On Housing Affordability Measures No. 1) Bill 2017 (Cth), which introduces downsizer contributions, passed both houses on 7 [read more]
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