 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
Coalition members call for superannuation guarantee reform
Coalition members have called for reforms that would give workers the choice to limit their superannuation guarantee (SG) - to receive higher take-home pay.
One in five pension funds face liquidity risks
Nearly one in five pension funds face liquidity risks particularly as they increase allocations to private assets, a new survey shows.
Mason Stevens rolls out super admin fee changes
Mason Stevens Super has made a slew of changes to administration fees, while also adjusting the expense recovery fee and account keeping fee from February 14.
AustralianSuper aims to five-fold $1.4bn Euro venture in five years
AustralianSuper has acquired a 50% stake in Oxford Properties Group's $1.4 billion European industrial and logistics portfolio, with the partnership to target up to $7.5 billion worth of high-quality warehouses over the next three to five years.
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
Super funds need to get better as they get bigger
While rapid growth sounds like a good problem to have, many superannuation funds are wrestling with it.
How Australia's super funds can create better retirement outcomes
With an aging workforce population, Australia's superannuation funds face increasing pressure to deliver consistent and reliable income streams to fund ...
Trustees required to lift their game on retirement income strategies
Two years on from the implementation of the Retirement Income Covenant, trustees of registrable superannuation funds are still falling short of regulatory ...
How superannuation default options are affecting younger generations when they come into retirement
Engaging younger Australians in their superannuation has always been a challenge, and the current economic climate has only heightened this issue.
