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SMSF Newsfeed
There is critical action that all SMSFs with non-geared unit trusts must consider by 30 June … come 1 July it may be too late! Background Generally speaking, an SMSF can’t invest in a related unit trust. However, a number of exceptions exist. One key exception is: upon acquisition — that unit trust meets the [read more]
With TR 2011/D3 yet to be finalised — and not slated to be finalised until the Government’s October 2012 Mid-Year Economic and Fiscal Outlook (‘MYEFO’) amendments become law — some uncertainty currently surrounds SMSF pensions. Some guidance, however, can be obtained from the recently released ATO webpage, ‘Self-Managed Superannuation Funds — Starting and Stopping a [read more]
Introduction This article examines the importance of having an appropriately up to date constitution, especially in the context of single director companies where the constitution might require at least two directors. Outdated constitutions A notable change in law was brought on by the First Corporate Law Simplification Act 1995 (Cth), which reduced the number of [read more]
A recent ATO webpage sets out an important message regarding SMSF pensions (www.ato.gov.au/superfunds/content.aspx?doc=/content/00120916.htm). We discuss some key points. Can SMSFs that borrow pay pensions? In order to be a pension, the rules of the fund must ‘ensure that … the capital value of the pension and the income from it cannot be used as a [read more]
Prevention is better than cure The trap of excess contributions tax (‘ECT’) may await those who have put in place pre-set measures to contribute, without regard to the now reduced caps for 2012–13 and 2013–14 financial years. Of course, if you were 50 years old or over, your annual concessional contributions cap for the 2009–10, [read more]
Deeds are vital in the SMSF industry. The governing rules of SMSFs are almost always contained in deeds. Yet few people fully understand what a deed is and how to implement one. We run through some key rules that are often forgotten … even by lawyers! What is necessary to be a deed At common [read more]
The Federal Government’s October 2012 Mid-Year Economic and Fiscal Outlook (‘MYEFO’) included an important announcement that provided a great boost of confidence to the SMSF industry. Namely, with effect from 1 July 2012, a tax exemption will apply following the death of an SMSF member in receipt of a pension until that pension has been [read more]
This topic has gathered some interest in recent times after the ATO considered the following issue: Whether or not there is a breach of s 66 of the SISA, if an SMSF purchases residential property from the estate of a member’s deceased uncle. The ATO responded that the answer depends on whether the executor of [read more]
Insurance The Cooper Review recommended that the Government amend the investment strategy laws so that SMSF trustees are required to consider life and TPD insurance. The Government agreed with this recommendation and has passed legislation accordingly. See reg 4.09(2)(e) of the Superannuation Industry (Supervision) Regulations 1994 (Cth) (‘SISR’). However, the text of the actual law [read more]
Draft taxation ruling TR 2011/D3 has proved very controversial. It was slated to be issued in final form on 25 July 2012. However, the ATO now lists the planned issue date as ‘TBA’. Given the uncertainty as to when it will be finalised, we now take stock of two of its most controversial aspects and [read more]
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