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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]
The SMSF Association 2023 National Conference was held this week in Melbourne. I commend the SMSF Association for putting on such a great conference, not just this year but every year! I congratulate William Fettes and Daniel Butler. At a special dinner on the night before the conference, Will received a special award for receiving [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]
On Friday 3 March 2023, Bryce Figot will present our monthly SMSF Online Update. It will contain both a general SMSF update and a spotlight on new ATO material regarding pre-death withdrawals. The ATO have recently stated that where a member requests an amount to be paid from their fund before they died, but died [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 provides a snapshot on Treasury’s consultation paper on non-arm’s length expense (NALE) rules for superannuation funds released on 24 January 2023. Submissions are due by 21 February 2023. What has Treasury proposed? Treasury’s proposed amendments are only intended to apply to general expenses which have a sufficient nexus to all ordinary and statutory [read more]
Daniel Butler and Bryce Figot of DBA Lawyers are senior fellows at Melbourne Law School and are lecturing a subject titled LAWS90235 Tax of Superannuation A. It is a three day intensive subject and will run in April 2023. Centred around SMSFs, the subject deals with the policies, technical rules, and current practical problems in [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]
Overview Choosing the most appropriate name to hold or own valuable assets is an important consideration. However, many do not give this decision appropriate and careful consideration. With uncertain economic conditions ahead, we are likely to see more people and businesses experience financial troubles meaning property and other assets will be exposed to considerable risk. [read more]
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