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SMSF Newsfeed
By Shaun Backhaus ([email protected]), Lawyer and Daniel Butler([email protected]), Director DBA Lawyers In our previous article on AFCA we explained the background to AFCA’s establishment, what disputes it would apply to and how it would differ from the external dispute resolution schemes it replaced, such as the Financial Ombudsman Service. For further information please refer to [read more]
By: Daniel Butler, Director ([email protected]) and Bryce Figot, Special Counsel ([email protected]), DBA Lawyers The recent decision by the Supreme Court of Queensland in the case of Re Narumon Pty Ltd [2018] QSC 185 (‘Narumon’) again confirms the importance of having a quality SMSF document supplier. More specifically, it shows how poorly drafted binding death benefit nomination [read more]
Daniel Butler ([email protected]), Director, DBA Lawyers Introduction On 17 July 2018, Treasury released exposure draft legislation which broadly extends the operation of SuperStream to cover self managed superannuation funds (‘SMSFs’). Currently SMSFs only need to be able to receive contributions and rollovers through SuperStream. Current Legislation Currently SMSFs are only required to be able to [read more]
Daniel Butler ([email protected]), Director, and William Fettes ([email protected]) Senior Associate, DBA Lawyers A recent unanimous decision of the Full Federal Court represents a major win for SMSFs and taxpayers on the topic of the sole purpose test. This decision overturns the primary judge’s decision at first instance in Aussiegolfa Pty Ltd v Commissioner of Taxation [read more]
Daniel Butler ([email protected]), Director and William Fettes ([email protected]), Senior Associate, DBA Lawyers Due to the importance of total superannuation balance (‘TSB’) testing under the major superannuation reforms, fund members have a strong incentive to carefully monitor their TSB over time and plan accordingly to moderate their TSB to fall within certain key thresholds. In part 1 [read more]
By: Daniel Butler, Director ([email protected]), DBA Lawyers Most people by now may be aware of the non-resident capital gains tax withholding (‘Withholding Regime’), which applies to vendors disposing of certain taxable property. Broadly, the Withholding Regime was introduced to allow the Australian government to obtain tax in respect of foreign vendors. However, the Withholding Regime [read more]
1. Introduction There are numerous suppliers of self managed superannuation funds (‘SMSFs’) deeds apart from law firms with SMSF expertise. These days, for instance, there are a range of other (non-qualified) suppliers who supply SMSF deeds. These suppliers may deliver complex documents without any qualifications or expertise. This article seeks to explain the main differences [read more]
Daniel Butler, Director ([email protected]) We have recently experienced substantial superannuation changes during the period of 1 July 2017 to 30 June 2018. I therefore provide a brief ‘stocktake’ of the changes introduced by the current Coalition Government. A number of these policies were adverse to many members. Prime Minister Malcolm Turnbull has said that the [read more]
By William Fettes ([email protected]), Senior Associate, DBA Lawyers The starting point at general law is that legal title to fund assets must generally be held in name of the current trustees of the fund. However, this is not always possible, eg, where an SMSF trustee is unable to hold legal title, and title is instead [read more]
By Shaun Backhaus, Lawyer and Daniel Butler , Director DBA Lawyers DBA Lawyers can supply a discretionary trust deed to exclude foreign persons from being beneficiaries. We do not automatically exclude foreign persons as this may exclude beneficiaries forever and may have substantial long-term implications. Moreover, with eight different jurisdictions with different legislation and with [read more]
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