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By Daniel Butler, Director, and Bryce Figot, Director, both of DBA Lawyers The ATO has confirmed that contribution reserving is a viable strategy. The ATO has issued an interpretative decision (‘ID’) ATO ID 2012/16 relating to contribution reserving up to 30 June 2013 and a tax determination (‘TD’) TD 2013/22 in respect of contributions made [read more]
Australian Taxation Office Interpretative Decision ATO ID 2014/7 provides the latest on the rules regarding keeping SMSF assets separate. It suggests the position is very strict. However, a deeper technical analysis reveals there might often be some ‘flexibility’. This article concludes that the critical practical implication is that each SMSF should have a sole purpose [read more]
Some advisers may have previously recommended that there are opportunities to continue paying a pension following a member’s death to their deceased estate. However, ATO ID 2014/2 provides a real hurdle to this strategy! (Note that this has been a somewhat busy time for the ATO and interpretative decisions regarding pensions. The ATO also recently [read more]
Introduction The recent of decision of Gutteridge and Commissioner of Taxation [2013] AATA 947 has huge implications for SMSFs when considering and control of a 50–50 unit trust and the in-house asset rules. The decision was handed down on 24 December 2013. It can be seen as an early Christmas present from the Administrative Appeals [read more]
Traditionally, SMSF trustees have effected insurance for members under a self-insurance model. This involves the SMSF trustee to take out, say, death insurance on a particular member. In the event of a claim, the insurance proceeds are allocated to the relevant member’s account in the fund. The proceeds can then be paid to the member [read more]
Meet Graeme Graeme is a 56 years old builder. He has been married and divorced and has adult children from that marriage. He now has a second spouse. Graeme and the second spouse are members of an SMSF together. They are also the trustees of the SMSF. His SMSF has acquired vacant real estate. The [read more]
This article outlines some of the key international issues facing SMSFs today and addresses the practical skills necessary to ensure that these matters are handled effectively. SMSF residency SMSFs are generally not appropriate for people who spend extended time overseas. Such funds can easily lose their complying status and suffer significant tax penalties. Residency requirements [read more]
A question that is periodically posed to advisers is the ability of SMSF trustees to invest using derivatives. There is some uncertainty as to the answer. This article seeks to provide guidance. Need for a derivatives risk statement Firstly, there is a misconception that should be addressed — the misconception that all SMSF trustees holding [read more]
Many people want their family trusts to be able to contribute to super and claim a deduction for this. However, many people are missing an important paragraph from an ATO ruling that could spell trouble. (This is in spite of the recent decision of Kelly v FCT [2013] FCAFC 88.) Luckily, there is a simple [read more]
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