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William Fettes, Senior Associate, Bryce Figot, Special Counsel, DBA Lawyers Disclaimer: DBA Lawyers provided advice to one of the parties in Cantor Management Services Pty Ltd v Booth. We only mention facts made publicly available in the judgement. The recent decision of Cantor Management Services Pty Ltd v Booth [2017] SASCFC 122 provides important guidance [read more]
Daniel Butler, Director, DBA Lawyers This article examines the query of whether having a second or, indeed even more than two, self managed superannuation funds (‘SMSFs’) would give rise to a Part IVA (of the Income Tax Assessment Act 1936 (Cth) (‘ITAA36’)) risk. Please note that this article is not intended to be a technical [read more]
Daniel Butler, Director and William Fettes, Senior Associate, DBA Lawyers The tax treatment of death benefits paid from an SMSF to a deceased member’s estate can be complex. Tax law contains a ‘look through’ provision in respect of death benefits paid to an estate (ie, to a legal personal representative being the executor of a [read more]
By Daniel Butler, Director, DBA Lawyers Introduction The Australian Prudential Regulation Authority (‘APRA’) has just updated its Superannuation Prudential Practice Guide SPG 280 — Payment Standards (‘SPG’) in June 2017. Of interest in the SPG are APRA’s comments on the retirement definition in the Superannuation Industry (Supervision) Regulations 1994 (Cth) (‘SISR’), in particular it is [read more]
Daniel Butler ([email protected]), Director and Bryce Figot, Special Counsel, DBA Lawyers Broadly, a member’s interest in a superannuation fund is fully protected upon bankruptcy. This protection even extends to lump sums being paid to the bankrupt. A question that may arise is whether this would be true if the benefit being received by the bankrupt [read more]
Daniel Butler, Director, DBA Lawyers The transition to retirement income stream (‘TRIS’) entered a new era on 1 July 2017 where most members will want their TRIS to enter retirement phase as soon as possible to gain access to an earnings tax exemption. A new law has provided a roadmap for this TRIS reclassification, but [read more]
Daniel Butler ([email protected]), Director, DBA Lawyers There are many myths held regarding what happens to an individual’s self managed superannuation fund (‘SMSF’) when they pass away. Relying on these myths may lead to several undesirable outcomes such as: the wrong people receiving the intended proportion of SMSF assets or superannuation; the wrong people being left [read more]
By Bryce Figot, Special Counsel and Daniel Butler, Director, DBA Lawyers The recent decision of Perry v Nicholson [2017] QSC 163 contains various important lessons for SMSF succession planning. Facts The Colin Maurice Superannuation Fund was established on 17 September 2009. The original trustees were Colin Maurice (‘Deceased’) and his adult daughter Sonia Perry, with [read more]
Overview This article considers the impact of the transfers balance cap provisions on flexi pensions, being pensions that comply with reg 1.06(6) of the Superannuation Industry (Supervision) Regulations 1994 (Cth) (‘SISR’). Importantly, flexi pensions do not fall within the definition of a capped defined benefit income stream for the purposes of the transfer balance cap provisions. [read more]
Market linked pensions and transfer balance cap provisions Where a market linked pension (‘MLP’) is being paid just before 1 July 2017, the MLP will fall within the definition of a capped defined benefit income stream for the purposes of the transfer balance cap provisions. Importantly, the total balance of an MLP commenced just before [read more]
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