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Non-lapsing BDBNs and the special tax treatment of SMSFs

In this episode of the DBA Lawyers Podcast, Zacharia Galloway, Lawyer and Daniel Butler, Director, discuss non-lapsing BDBNs and the special tax treatment of SMSFs.

Zac and Dan discuss non-lapsing BDBNs and examine the recent case of Hill v Zuda [2021] WASCA 59. Importantly, this case upheld prior decisions that confirm that the 3-year sunset rule on BDBNs does not apply to SMSFs.

Zac and Dan also discuss the special tax treatment of an SMSF and in particular, examine capital gains, property development and pensions.

Dan will be presenting DBA Network Pty Ltd’s SMSF Online Update on 4 June2021 and will be covering maximising contributions, contribution reserving, year end tax planning, recent cases plus much more. To register, please click here.

For a chance to have your SMSF query addressed on the show, please send your questions to [email protected].

Related articles and links below.

Hill v Zuda Pty Ltd [2021] WASCA 59 — how long can a BDBN last for in ALL Australian jurisdictions?

The legal minefield of BDBNs

DBA Network

DBA Lawyers

Hosts (in order of appearance): Zacharia Galloway, Lawyer and Daniel Butler, Director

31 May 2021