 Daniel Butler Director, DBA Lawyers
WILLIAM FETTES , DANIEL BUTLER | FRIDAY, 27 SEP 2024 Instead of starting from the position that automatically reversionary pensions are always or usually the preferred option, advisers should be aware of the potential advantages and disadvantages that can arise in different circumstances, including in ... Read more DANIEL BUTLER , WILLIAM FETTES | THURSDAY, 14 APR 2022 This paper examines key considerations that arise for SMSF members seeking to formulate a robust succession plan in relation to their SMSF benefits. Read more  DANIEL BUTLER , BRYCE FIGOT | MONDAY, 10 AUG 2020 There is a little known rule that can have huge implications for self-managed superannuation funds (SMSFs), particularly when it comes to reversionary pensions. This paper provides the crucial 'must know' details. Read more BRYCE FIGOT , DANIEL BUTLER | THURSDAY, 16 APR 2020 SMSFs that own property are facing the prospect of tenants falling behind in their rent payments and their other obligations under the lease due to the economic stress arising from COVID-19. Read more  CHRISTIAN PAKPAHAN , DANIEL BUTLER | FRIDAY, 22 FEB 2019 We compare the option of a director nominating an alternate director in contrast to nominating a successor director in a self-managed superannuation fund ('SMSF') context to determine which is better. In the first section, we will explore the role of ... Read more CHRISTIAN PAKPAHAN , DANIEL BUTLER | FRIDAY, 25 JAN 2019 This article covers the main ways a person becomes a disqualified person, the consequences of disqualification and the options available to those who are disqualified. (We refer to a trustee in this article as covering both individual trustees of an ... Read more  JOSEPH CHEUNG , DANIEL BUTLER | THURSDAY, 13 DEC 2018 The new law pertaining to 'ipso facto' clauses came into operation on 1 July 2018. This article highlights the relevance of the new law for SMSFs. Note that the law in this area is complex and a detailed and careful analysis is required to properly ... Read more  DANIEL BUTLER , WILLIAM FETTES | FRIDAY, 12 OCT 2018 A recent unanimous decision of the Full Federal Court represents a major win for SMSFs and taxpayers on the topic of the sole purpose test. This decision overturns the primary judge's decision at first instance in Aussiegolfa Pty Ltd v Commissioner ... Read more CHRISTIAN PAKPAHAN , DANIEL BUTLER | FRIDAY, 21 SEP 2018 On 24 May 2018, the Government announced a 12 month superannuation guarantee (SG) amnesty that proposes to give employers an opportunity to rectify past SG non-compliance without penalty. Read more CHRISTIAN PAKPAHAN , DANIEL BUTLER | FRIDAY, 9 FEB 2018 The Treasury Laws Amendment (Reducing Pressure On Housing Affordability Measures No. 1) Act 2017 (Cth), which introduces downsizer contributions and the First Home Super Saver Scheme, received royal assent on 13 December 2017. This article discusses ... Read more |
Latest News
Australian Ethical calls out QBE
|Australian Ethical has called on QBE to justify why it's allowing the continued unrestricted underwriting of new oil and gas projects.
NZ Super recognised for two decades of outperformance
The New Zealand Superannuation Fund is the world's best-performing sovereign wealth fund over the past 20 years.
Rest details internal program to reform death benefit processes
Rest has disclosed the existence of 'Project Scarlet,' an internal program that the fund's carried out over the past 18 months to improve its death benefit claims processes.
Coalition's super on PPL plan 'deeply worrying'
The Coalition has confirmed plans to make paying super on Commonwealth Paid Parental Leave optional.
Further Reading
Cover Story
Climbing to the top
DANIEL SHRIMSKI
MANAGING DIRECTOR
VANGUARD INVESTMENTS AUSTRALIA LTD
MANAGING DIRECTOR
VANGUARD INVESTMENTS AUSTRALIA LTD
Vanguard Australia managing director Daniel Shrimski is determined to propel the investment giant's superannuation product into the top 10 funds by assets under management by 2030. It's an audacious goal, even for a fund backed by the world's second largest asset manager. Andrew McKean writes.
Expert Feed
Why catastrophe bonds are gaining ground with institutional investors
Recent market volatility is a timely reminder of the value of investments that move independently of interest rates and broader market moves.
Why underinvestment in Asia means missed opportunities
Asia is not just the world's fastest-growing region; it's rapidly transforming into a powerhouse of technological and industrial innovation which demands ...
Nine stats that matter
A new US government, geopolitical tensions, a concentrated equity market and a continued debate about culture, politics and power are some of the themes ...
Should super funds withdraw from the US?
The growing investment by Australian super funds into the US should have been of great interest to the Trump administration - but the message seemingly ...
