window._wpemojiSettings = {"baseUrl":"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/72x72\/","ext":".png","svgUrl":"https:\/\/s.w.org\/images\/core\/emoji\/14.0.0\/svg\/","svgExt":".svg","source":{"concatemoji":"https:\/\/www.dbalawyers.com.au\/wp-includes\/js\/wp-emoji-release.min.js?ver=eae3ad3c3308e88261851db62ab775ee"}};
/*! This file is auto-generated */
!function(i,n){var o,s,e;function c(e){try{var t={supportTests:e,timestamp:(new Date).valueOf()};sessionStorage.setItem(o,JSON.stringify(t))}catch(e){}}function p(e,t,n){e.clearRect(0,0,e.canvas.width,e.canvas.height),e.fillText(t,0,0);var t=new Uint32Array(e.getImageData(0,0,e.canvas.width,e.canvas.height).data),r=(e.clearRect(0,0,e.canvas.width,e.canvas.height),e.fillText(n,0,0),new Uint32Array(e.getImageData(0,0,e.canvas.width,e.canvas.height).data));return t.every(function(e,t){return e===r[t]})}function u(e,t,n){switch(t){case"flag":return n(e,"\ud83c\udff3\ufe0f\u200d\u26a7\ufe0f","\ud83c\udff3\ufe0f\u200b\u26a7\ufe0f")?!1:!n(e,"\ud83c\uddfa\ud83c\uddf3","\ud83c\uddfa\u200b\ud83c\uddf3")&&!n(e,"\ud83c\udff4\udb40\udc67\udb40\udc62\udb40\udc65\udb40\udc6e\udb40\udc67\udb40\udc7f","\ud83c\udff4\u200b\udb40\udc67\u200b\udb40\udc62\u200b\udb40\udc65\u200b\udb40\udc6e\u200b\udb40\udc67\u200b\udb40\udc7f");case"emoji":return!n(e,"\ud83e\udef1\ud83c\udffb\u200d\ud83e\udef2\ud83c\udfff","\ud83e\udef1\ud83c\udffb\u200b\ud83e\udef2\ud83c\udfff")}return!1}function f(e,t,n){var r="undefined"!=typeof WorkerGlobalScope&&self instanceof WorkerGlobalScope?new OffscreenCanvas(300,150):i.createElement("canvas"),a=r.getContext("2d",{willReadFrequently:!0}),o=(a.textBaseline="top",a.font="600 32px Arial",{});return e.forEach(function(e){o[e]=t(a,e,n)}),o}function t(e){var t=i.createElement("script");t.src=e,t.defer=!0,i.head.appendChild(t)}"undefined"!=typeof Promise&&(o="wpEmojiSettingsSupports",s=["flag","emoji"],n.supports={everything:!0,everythingExceptFlag:!0},e=new Promise(function(e){i.addEventListener("DOMContentLoaded",e,{once:!0})}),new Promise(function(t){var n=function(){try{var e=JSON.parse(sessionStorage.getItem(o));if("object"==typeof e&&"number"==typeof e.timestamp&&(new Date).valueOf()<e.timestamp+604800&&"object"==typeof e.supportTests)return e.supportTests}catch(e){}return null}();if(!n){if("undefined"!=typeof Worker&&"undefined"!=typeof OffscreenCanvas&&"undefined"!=typeof URL&&URL.createObjectURL&&"undefined"!=typeof Blob)try{var e="postMessage("+f.toString()+"("+[JSON.stringify(s),u.toString(),p.toString()].join(",")+"));",r=new Blob([e],{type:"text/javascript"}),a=new Worker(URL.createObjectURL(r),{name:"wpTestEmojiSupports"});return void(a.onmessage=function(e){c(n=e.data),a.terminate(),t(n)})}catch(e){}c(n=f(s,u,p))}t(n)}).then(function(e){for(var t in e)n.supports[t]=e[t],n.supports.everything=n.supports.everything&&n.supports[t],"flag"!==t&&(n.supports.everythingExceptFlag=n.supports.everythingExceptFlag&&n.supports[t]);n.supports.everythingExceptFlag=n.supports.everythingExceptFlag&&!n.supports.flag,n.DOMReady=!1,n.readyCallback=function(){n.DOMReady=!0}}).then(function(){return e}).then(function(){var e;n.supports.everything||(n.readyCallback(),(e=n.source||{}).concatemoji?t(e.concatemoji):e.wpemoji&&e.twemoji&&(t(e.twemoji),t(e.wpemoji)))}))}((window,document),window._wpemojiSettings);
https://www.dbalawyers.com.au/wp-includes/js/jquery/jquery.min.js
https://www.dbalawyers.com.au/wp-includes/js/jquery/jquery-migrate.min.js
https://www.dbalawyers.com.au/wp-content/themes/canvas/includes/js/third-party.min.js
https://www.dbalawyers.com.au/wp-content/themes/canvas/includes/js/modernizr.min.js
https://www.dbalawyers.com.au/wp-content/themes/canvas/includes/js/general.min.js
jQuery(document).ready(function($){
// Check if the body has the specified class
if($('body.postid-15293').length) {
// If it does, replace the HTML content of h1.title.entry-title
$('h1.title.entry-title').html('<h1 class="title entry-title">New decision highlights options for disqualified persons: <i>Barry, in the matter of an application by Barry</i> [2024] FCA 13</h1>');
}
});
jQuery(document).ready(function( $ ){
$('.attachmentid-2444 p.attachment a').attr('href','https://www.dbalawyers.com.au/stamping_memo.pdf');
});
/* Default comment here */
jQuery(document).ready(function( $ ){
$(".page-id-3527 .post-12207 img").attr("src","/wp-content/uploads/2021/05/CPA-Logo-1400x656-2-e1621498237883.jpg");
});
jQuery(document).ready( function($){
$( '.responsiveMenuSelect' ).change(function() {
var loc = $(this).find( 'option:selected' ).val();
if( loc != '' && loc != '#' ) window.location = loc;
});
//$( '.responsiveMenuSelect' ).val('');
});
var switchTo5x=true;
SMSF Newsfeed
By William Fettes ([email protected]), Senior Associate and Bryce Figot ([email protected], [email protected]), Special Counsel, DBA Lawyers In the lead up to 30 June 2017, fund members with more than one account-based pension (‘ABP’) and total pension capital greater than $1.6 million will need to make a decision about which ABP to fully or partially commute to [read more]
Co-Author Bryce Figot, Special Counsel, DBA Lawyers Treasury recently released some potentially game-changing exposure draft legislation in relation to limited recourse borrowing arrangements (‘LRBAs’) and their interaction with the transfer balance cap and total superannuation balance provisions. These are significant changes for Fund trustees considering entering into an LRBA in the future. Importantly, the amendments [read more]
Co-author by Daniel Butler, Director, DBA Lawyers Introduction We have had numerous queries about the proportioning rule over recent times. A common query is how does the proportioning rule apply and how do you calculate the tax free and taxable components in a superannuation benefit. This article is to assist you understand the fundamentals of [read more]
One of the top issues for SMSF advisers now is the new CGT relief that operates for pension assets. For full details, see subdiv 294‑B of the Income Tax (Transitional Provisions) Act 1997 (Cth), which was inserted by the Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (Cth). Also instructive is the ATO’s Law Companion [read more]
DBA Lawyers is Australia’s leading SMSF law firm. We have been refining our SMSF deed for well over 20 years, making it the best SMSF deed available. Additionally, our SMSF deed contains numerous ‘value-added’ advantages that set it apart. Accordingly, our SMSF deed offers many benefits that are not found anywhere else. All of the [read more]
SMSF trustees that wish to continue as Qualifying Recognised Overseas Pension Scheme (‘QROPS’) will need to provide an undertaking to Her Majesty’s Revenue and Customs (‘HMRC’) that they are aware of certain changes to the UK tax rules that apply to QROPS transfers. These changes are discussed in detail below. The undertaking using HMRC form [read more]
DBA Lawyers has recently been inundated with requests for up to date pension documents. Our suite of pension documents is fully up to date, including partial commutation documents with a tick-a-box option allowing the partial commutation of pension capital to just under a member’s personal transfer balance cap. Also, changes to the Superannuation Industry (Supervision) [read more]
The biggest changes to superannuation in a decade will take effect from 1 July 2017, due to the Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (Cth). There are several cases from the past that are particularly relevant for these changes. In this article I detail why some of these changes and why they matter, [read more]
Many would say that the trustee of an SMSF is prohibited from ever acquiring residential property from related parties of the SMSF (including members). However, there are three main circumstances where this could happen without contravening superannuation law. All of the circumstances involve the concept of ‘business real property’. Business real property Broadly, SMSF trustees [read more]
Co-author by Daniel Butler, Director, DBA Lawyers Introduction The treatment of a lump sum payment arising from the partial commutation of a pension will be significantly impacted by the super reform measures. This article examines changes from 1 July 2017. Background — lump sums arising from a partial commutation A benefit payment arising from the [read more]
!function(d,s,id){var js,fjs=d.getElementsByTagName(s)[0],p=/^http:/.test(d.location)?'http':'https';if(!d.getElementById(id)){js=d.createElement(s);js.id=id;js.src=p+"://platform.twitter.com/widgets.js";fjs.parentNode.insertBefore(js,fjs);}}(document,"script","twitter-wjs");
console.log('Rob Info Shortcode Source:', jQuery('*[data-rob-info]').html());
https://www.dbalawyers.com.au/wp-content/plugins/ubermenu/core/js/hoverIntent.js
var uberMenuSettings = {"speed":"100","trigger":"hoverIntent","orientation":"horizontal","transition":"slide","hoverInterval":"20","hoverTimeout":"400","removeConflicts":"on","autoAlign":"off","noconflict":"off","fullWidthSubs":"off","androidClick":"off","iOScloseButton":"on","loadGoogleMaps":"off","repositionOnLoad":"off"};
https://www.dbalawyers.com.au/wp-content/plugins/ubermenu/core/js/ubermenu.min.js
https://www.dbalawyers.com.au/wp-content/plugins/contact-form-7/includes/swv/js/index.js
var wpcf7 = {"api":{"root":"https:\/\/www.dbalawyers.com.au\/wp-json\/","namespace":"contact-form-7\/v1"},"cached":"1"};
https://www.dbalawyers.com.au/wp-content/plugins/contact-form-7/includes/js/index.js
window.addEventListener("load", function(event) {
jQuery(".cfx_form_main,.wpcf7-form,.wpforms-form,.gform_wrapper form").each(function(){
var form=jQuery(this);
var screen_width=""; var screen_height="";
if(screen_width == ""){
if(screen){
screen_width=screen.width;
}else{
screen_width=jQuery(window).width();
} }
if(screen_height == ""){
if(screen){
screen_height=screen.height;
}else{
screen_height=jQuery(window).height();
} }
form.append('<input type="hidden" name="vx_width" value="'+screen_width+'">');
form.append('<input type="hidden" name="vx_height" value="'+screen_height+'">');
form.append('<input type="hidden" name="vx_url" value="'+window.location.href+'">');
});
});
stLight.options({publisher: "5bec7acf-cc01-4bd5-8596-0c6a1ca47d2d", doNotHash: false, doNotCopy: false, hashAddressBar: false});
var options={ "publisher": "5bec7acf-cc01-4bd5-8596-0c6a1ca47d2d", "position": "right", "ad": { "visible": false, "openDelay": 5, "closeDelay": 0}, "chicklets": { "items": ["facebook", "googleplus", "twitter", "linkedin", "email", "sharethis"]}};
https://www.dbalawyers.com.au/wp-content/themes/canvasChild/js/jquery.cycle2.min.js