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SMSF Newsfeed
The ATO released Taxation Determination 2014/7 (‘TD 2014/7’) on 9 April 2014 entitled ‘Income tax: in what circumstances is a bank account of a complying superannuation fund a segregated current pension asset under section 295-385 of the Income Tax Assessment Act 1997 (Cth) (‘ITAA’)?’. Broadly, TD 2014/7 adopts a much more practical approach to dealing [read more]
Can an SMSF trustee purchase a trauma insurance policy in respect of a member? Many might think the answer is yes and that the ATO said so in SMSFD 2010/1. However, yesterday the ATO prospectively withdrew SMSFD 2010/1 with effect from 1 July 2014. Accordingly, SMSFD 2010/1 is now in fact SMSFD 2010/1W (the ‘W’ [read more]
The end of the financial year is fast approaching. We now address some of the key items that should be considered in the lead up to 30 June 2014. DBA Lawyers offers a range of kits that can assist SMSF trustees and advisers in meeting their end of financial year obligations. For more information click [read more]
Introduction Overseas property investment may appear attractive to many; such as an investment in an apartment in Paris, a Balinese beachfront villa, or a ski chalet in Colorado. However, when an SMSF is the purchaser there are a number of compliance tips and traps to navigate. SMSF trustees can purchase property either by an outright [read more]
Superannuation funds Regulated superannuation funds (ie, both APRA funds and SMSFs) must plan when they will become ready to receive contributions and data in the new SuperStream electronic standard. Originally this date was 1 July 2014, however this is now the voluntary induction date for funds and employers. There have been a number of extensions [read more]
Until 4 April this year, SMSF trustees with limited recourse borrowings that were ending were faced with a problem. With the loan paid off, there was the prospect of being forced to transfer the asset to the SMSF trustee. The fear had been that to keep the asset inside the trust would give rise to [read more]
Overview There have been two recent decisions in which taxpayers have won the independent contractor argument in the Administrative Appeals Tribunal (‘AAT’). Naturally, if the contractor is an employee, then the PAYG withholding and superannuation guarantee obligations fall on the employer (head contractor). Moreover, other obligations such as those under state and territory legislation regarding [read more]
Overview This article provides a brief summary of the excess contributions tax (‘ECT’) regime. It also summarises the latest developments including the May 2014 Federal Budget announcement, the latest statistical information and covers several key recommendations made by the Inspector-General of Taxation (‘IGT’). Brief summary The ECT regime was introduced in July 2007 as a [read more]
On Friday the Supreme Court of Queensland handed down what I believe is a ‘first of its kind’ judgement. McIntosh v McIntosh [2014] QSC 99 was the first time that the following specific question was expressly considered by a court: If a person is eligible to receive a deceased’s super both as the deceased’s legal [read more]
The recent Federal Budget announcement that excess non-concessional contributions will be abolished is great news. However, there is a trap that means advisers still can’t afford to let their guard down when it comes to contributions and careful monitoring is still required. The announcement The Federal Budget contained the following announcement, which was ‘music to [read more]
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