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DBA Lawyers latest SMSF governing rules and related documents include 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 2023-24) comes with the following upgrades: express power for the proposed $3m+ tax on [read more]
The issue of a lost deed can create uncertainty and complications within a trust, including a superannuation fund. When critical documents are lost, the effects can be far-reaching and cause legal and administrative complexities. Over the past four months, six important judgements have significantly evolved the law on lost deeds, providing greater certainty for trustees. [read more]
Introduction Consider this important question: an SMSF member is married to a second spouse. The member and his second spouse are the two trustees of the SMSF. The member wishes to make a valid binding death benefit nomination (BDBN). The member however does not want to tell his second spouse about the BDBN. Does the [read more]
Overview Broadly, from 1 July 2025, where a member’s total superannuation balance (TSB) exceeds $3 million, an increase in their TSB at the end of the relevant financial year (as adjusted for withdrawals and contributions) will be assessed to them personally as ordinary income. The increased amount of TSB will be subject to a maximum 15% tax, [read more]
The Full Court of the Federal Court of Australia (Court) recently handed a judgment regarding how the superannuation guarantee (SG) legislation applies to certain contractors: Jamsek v ZG Operations Australia Pty Ltd (No 3) [2023] FCAFC 48 (Jamsek). This case has important implications for businesses that engage individuals where the payment is wholly or principally [read more]
The Victorian Court of Appeal recently handed a judgment regarding a trust with a lost deed: Vanta Pty Ltd v Mantovani [2023] VSCA 53 (http://www.austlii.edu.au/cgi-bin/viewdoc/au/cases/vic/VSCA//2023/53.html). Although this involved a family trust, rather than an SMSF, this case also has important implications for SMSFs with lost trust deeds. Facts John Mantovani was born in 1960. John’s [read more]
Failing to keep your SMSF deed up to date can lead to the SMSF failing to optimise tax and contribution concessions, unnecessarily restricting investment opportunities, and can result in funds being unable to function appropriately if a member loses capacity or dies. Deciding when, and with whom, to update the governing rules of an SMSF [read more]
There is a common misconception as to how a total superannuation balance (TSB) is calculated. This misconception can mean that, although an individual’s ‘net’ balance might be well under $3M, they might still be liable to the announced new tax on $3M+ balances! [read more]
It is not an exaggeration to say that being a member of an SMSF without an appropriately drafted enduring power of attorney (EPoA) is courting with disaster. Indeed, the various potential pitfalls and problems that can arise for SMSFs where the fund member(s) do not have EPoAs mean that a person who is unwilling to [read more]
Small private companies are widely used to manage and control financial affairs. They can be used as companies in their own right, but they are also commonly used as trustees for SMSFs and other trusts. Whether a company acts as trustee or not, the directors have day-to-day control over the company. Despite the importance of [read more]
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