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SMSF Newsfeed
On Friday 14 October 2016, Treasury released the third tranche of draft legislation to implement the announcements in the Federal Budget. The principal component of this tranche was the new non-concessional contribution rules. Hidden in the legislation is a very important concession. I envisage that advisers will only need to apply it a handful of times [read more]
Introduction The Department of Treasury on 27 September 2016 released the second tranche of exposure draft legislation and explanatory material in relation to the Federal Government’s proposed superannuation reforms. These materials provide long-awaited detail on the workings of the $1.6 million transfer balance cap measure. This article explains some key take-away points about this measure. [read more]
Treasury has released the exposure draft of the Bill that would introduce the $1.6 million transfer balance cap. The draft legislation answers a vital question: what does the $1.6 million transfer balance cap mean for succession planning? (Note that this article is premised on the very dangerous assumption that the ultimate legislation will look exactly [read more]
We have added a user-friendly tutorial video on our website that will guide you through using our Annual Update Service for the first time, or, if you are already a user and haven’t logged on to the Annual Update Service in a while then it could be handy to catch up and take a minute [read more]
Introduction A member representative is a person appointed under the governing rules of an SMSF to exercise the rights and entitlements of an SMSF member. A member representative can provide a number of advantages including to ensure that a timely payment of a member’s benefit can occur before death. What is a member representative and [read more]
By: Daniel Butler, Director, DBA Lawyers On 15 September 2016 the Government, following four months of considerable adverse feedback on its $500,000 lifetime non-concessional contributions (‘NCCs’) cap proposal announced on 3 May 2016, has decided to drop this measure (which was retroactive to 1 July 2007) for a more palatable and prospective contributions limit that [read more]
I have put together this flowchart explaining the new non-concessional contribution (‘NCC’) rules, in particular how clients will transition to the new rules come 1 July 2017. I suspect all advisers will have clients for whom this information is relevant and many client might want to make large NCCs before 1 July 2017. We will [read more]
The recent case of Trustees of the Property of Morris (Bankrupt) v Morris (Bankrupt) [2016] FCA 846 shows just what happens when superannuation, bankruptcy and the payment of death benefits intersect. Facts Ms Debbie Morris was married to Mr Michael Foreman. They had two children: Gracie (born in July 2011) and Wes (born in January [read more]
We examine yet another benefit of having an SMSF corporate trustee in addition to the many other compelling reasons why each SMSF should have a corporate trustee. In particular, we outline below how to save time and money where an SMSF has a ‘special purpose company’ acting as trustee. [read more]
One of the most disturbing aspects of the $500k lifetime non-concessional contribution (NCC) cap announced in the 3 May 2016 Federal Budget is that it catches prior NCC’s made since 1 July 2007. The Government denies this proposal is retrospective. We outline below a range of reasons why the Government should remove the retroactive application [read more]
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