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SMSF Newsfeed
This topic has given rise to considerable debate since the ATO’s view on ARPs was finalised in TR 2013/5. Thus, I thought it would be worthwhile illustrating by way of case study how the law applies to this type of situation. Facts We will assume the following facts exist in relation to Rob and Mary: [read more]
There is a deduction available under s 295-470 of the Income Tax Assessment Act 1997 (Cth). It is called a deduction for future liability to pay death benefits. Sometimes this deduction is thought of as an accompanying deduction along with s 295-485 anti-detriment deductions. However, a s 295-470 deduction for future liability to pay death [read more]
Introduction Advisers should be aware that there have been recent changes that reduce flexibility in implementing different types of insurance in an SMSF context. From 1 July 2014 regulated superannuation funds can only provide insured benefits consistent with the following conditions of release (subject to certain ‘grandfathering relief’): death; terminal medical conditions (‘TMC’); permanent incapacity [read more]
This article is to update you on my prior articles on SuperStream available at: SuperStream — latest developments Superannuation funds All regulated superannuation funds must generally have an electronic service address (‘ESA’) to receive contributions, rollovers and data in accordance with SuperStream. Broadly, SuperStream refers to the payment and data standards that superannuation funds must [read more]
The United Kingdom (‘UK’) tax authority, HM Revenue & Customs (‘HMRC’), has recently notified superannuation funds in Australia (including SMSFs) that are registered as Qualifying Recognised Overseas Pension Scheme (QROPS) of new UK regulations that apply from 6 April 2015. Broadly, the new UK regulations require, among other things, that the fund rules do not [read more]
There are numerous pitfalls that can upset a binding death benefit nomination (‘BDBN’) and render it invalid. To help navigate this difficult terrain, we examine the major risks to be identified, managed or avoided. Essentially, a BDBN is a direction made by a member to the superannuation fund trustee requiring the trustee to pay the [read more]
There is often a last minute or second panic to ensure a contribution is made prior to each 30 June. Unless a contribution is made by 30 June a deduction may be denied or the contribution may count towards the next financial year’s contribution caps. This may result in excess contributions or other issues. Also, [read more]
Certain events can disqualify a person from being allowed to have an SMSF. One such event is conviction of an offence in respect of dishonest conduct (see s 120(1)(a)(i) of the Superannuation Industry (Supervision) Act 1993 (Cth) (‘SISA’)). However, it can be possible to have a disqualification waived under s 126D of the SISA. The [read more]
The recent case of Munro v Munro [2015] QSC 61 illustrates how long a BDBN in an SMSF can last for … and the answer is not what everyone expected! Background Section 59(1) of the Superannuation Industry (Supervision) Act 1993 (Cth) provides that generally only a trustee can exercise [read more]
You can now order SMSF, company, trust and related documentation online. To register visit https://online.dbalawyers.com.au/login Benefits When you use https://online.dbalawyers.com.au/login you enjoy many benefits, including: No need to enter the same data twice — there are many time-saving options to copy names and addresses Addresses pre-empted as you type Verifies with ASIC availability of proposed [read more]
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