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SMSF Newsfeed
A disqualified person is not permitted to be an SMSF trustee. If a disqualified person knows they are disqualified and nevertheless acts as an SMSF trustee, they will be committing an offence. However, some may not realise they are a disqualified person. This discussion covers the three main ways that a person becomes a disqualified [read more]
The recent decision of FLZY and Commissioner of Taxation [2016] AATA 348 is good news for SMSF real estate developments via unit trusts. Background Many SMSFs want to have some investment exposure to real estate development. A popular structure is for the SMSF to invest in a related unit trust and then the unit trust [read more]
OVERVIEW This article highlights some of the issues that accountants that have decided not to obtain an Australian financial services licence (‘AFSL’) or become an authorised representative (‘AR’) of an AFSL holder need to consider in view of the removal of the recognised accountants’ exemption from 1 July 2016. In addition, this article is also [read more]
With Daniel Butler, Director, DBA Lawyers Introduction The $1.6 million balance cap proposal adds another layer of complexity to understanding whether an automatically reversionary pension (‘ARP’) is still an appropriate SMSF succession planning strategy. Every client who is likely to be impacted by the $1.6 million balance cap measure should act swiftly and prior to [read more]
With a DBA Lawyers’ SMSF deed, new members can be admitted to an SMSF on a conditional basis. Needless to say, having a DBA Lawyers’ SMSF deed is a pre-requisite for having conditional members since it has all the requisite provisions. Who is a conditional member? The DBA Lawyers’ SMSF deed allows a conditional member [read more]
Given the rising cost of housing, adult children are living with their parents for longer. Also, parents have more in superannuation than ever before. Because adult children might have moved out and then returned, such children are sometimes referred to as ‘boomerang children’. An important question is whether, when their parents die, do such ‘boomerang [read more]
The new AFSL regime for accountants and advisers without a licence starts today! For many SMSF advisers this means big changes to their business procedures. For those SMSF professionals who are not obtaining a limited AFS licence and who are not becoming an authorised representative of an AFSL holder, it will become vital to properly [read more]
We are about to enter a period of substantial reform. We have therefore prepared a brief ‘stock take’ of what the reform proposals look like as at the start of July 2016. In particular, we consider the proposals announced in the 3 May 2016 Federal Budget by the Liberal Government. We also briefly compare these [read more]
In this article I am keen to answer key questions regarding the very old-fashioned legal tradition of deeds and how they interact with modern practices such as: Can a deed be executed electronically? If a lawyer drafts a 50 page deed and emails it to a client as a PDF file, if only one page [read more]
This article looks at whether a parent and deceased child can be in an interdependency relationship for the purpose of satisfying the definition of death benefits dependant in the Income Tax Assessment Act 1997 (Cth) (‘ITAA97’). This article follows the AAT decision in TBCL and Commissioner of Taxation (Taxation) [2016] AATA 264 (‘TBCL’). [read more]
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