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SMSF Newsfeed
By: Daniel Butler, Director, DBA Lawyers and Philippa Briglia The information below is a broad snapshot summary of recently enacted super reform measures as at 20 December 2016. Note, further reforms have yet to issue. The reforms outlined below largely apply from 1 July 2017 unless stated otherwise. Transfer balance cap A transfer balance cap [read more]
The rules relating to superannuation contributions are constantly changing. Consider, for example, a deceptively simple question: How much after tax contributions can a person make? Depending on when in the last 11 years this question was asked, there have been at least four answers and there will soon be a fifth answer. Similarly, consider for [read more]
Transfer balance cap As the key super reforms (primarily contained in the Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (Cth)) is now law, it is an ideal time to consider the impact of the superannuation reforms on succession planning. The focus of this article is the interaction between pensions payable to minor children [read more]
A trap exists in the difference between a new Act and the previous exposure draft version of the Act’s Bill that had been circulated. The trap relates to certain CGT relief. On its face, many people will choose to use the CGT relief. However, for some it could be a step backwards. Accordingly, it is [read more]
Daniel Butler and I are senior fellows at Melbourne Law School and lecture a subject titled LAWS70267 Taxation of Superannuation. It’s a five day intensive subject. It will next run in February 2017. We’ve been putting the finishing touches on it to ensure the subject is fully up to date for all changes including the [read more]
This article examines whether an SMSF can acquire shares offered under an employee share scheme (‘ESS’). What is an ESS? Broadly, an ESS (also known as an employee share plan or employee share ownership plan) typically gives employees the opportunity to purchase shares in their employer. Usually, employees are able to obtain more favourable terms [read more]
Superannuation law is currently undergoing one of the most significant periods of change in almost a decade. This has led to practitioners having to reconsider the conventional wisdom on various issues relating to superannuation. One such area where previous standard practice needs to be revisited is succession planning. In this article I want to focus [read more]
DBA Lawyers is often asked whether a particular SMSF trust deed needs to be updated. As a general guide, we recommend that SMSF trust deeds should be updated every 4–5 years, or sooner in the case of major legislative change. The last major legislative change to superannuation that warranted a blanket update for all SMSF [read more]
The ATO’s online Super Fund Lookup (www.superfundlookup.gov.au) (‘Lookup’) contains the ATO’s record of the current compliance status of SMSFs. Employers and large superannuation funds can utilise the Lookup to determine the credentials of the SMSF (eg, whether it is treated as complying) for the purposes of super contributions and rollovers. In the normal course of [read more]
By: Daniel Butler, Director and Rebecca James, Special Counsel Overview of TD 2016/16 The Australian Taxation Office (‘ATO’) released Taxation Determination TD 2016/16 — Income tax: will the ordinary or statutory income of a self-managed superannuation fund be non-arm’s length income under subsection 295-550(1) of the Income Tax Assessment Act 1997 (ITAA 1997) when the parties to [read more]
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