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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]
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]
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]
Every year, ongoing changes are made to our super, tax and related laws that impact SMSFs. Failing to respond to these changes can result in SMSF trustees failing to maximise opportunities, being limited in their actions and being exposed to legal and other risks. For example, an SMSF deed with limited investment powers may be [read more]
This article examines binding death benefit nominations (BDBNs) after the landmark High Court decision on indefinite or non-lapsing BDBNs in Hill v Zuda Pty Ltd [2022] HCA 21 (Hill v Zuda) issued on 15 June 2022. Indefinite or non-lapsing BDBNs A BDBN is a direction made by a fund member to a superannuation fund trustee [read more]
The precise role of a person acting as an attorney under an enduring power of attorney (EPoA) in relation to dealing with a member’s binding death benefit nomination (BDBN) is an issue that has attracted increased attention in recent years. Accordingly, SMSF trustees, members, advisers and beneficiaries need to be aware of the law and [read more]
Background The foreign purchaser additional duty (FPAD) provisions of the Duties Act 2000 (Vic) (Act) may add an extra 8% land transfer duty on residential property purchases in Victoria if there is a foreign beneficiary of your discretionary trust. This article examines how the Victorian FPAD regime applies with respect to discretionary trusts, as many [read more]
This article examines the legal landscape of binding death benefit nominations post-Hill v Zuda Pty Ltd [2022] HCA 21 (Hill v Zuda) — the recent landmark High Court decision on non-lapsing nominations. Indefinite and non-lapsing BDBNs post-Hill v Zuda A binding death benefit nomination (BDBN) is a direction made by a fund member to a [read more]
A binding death benefit nomination (BDBN) is a direction made by a member to the superannuation fund trustee requiring the trustee to pay the member’s superannuation death benefits in a certain way, eg, to the member’s dependant(s) and/or to their legal personal representative(s) (ie, the executor(s) of the member’s will). BDBNs are usually set out [read more]
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