About the Author

Daniel Butler
Daniel Butler
Director, DBA Lawyers

Articles by Daniel Butler

Showing 1 to 10 of 10 articles:
William Fettes
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
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
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
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
Daniel Butler
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
Daniel Butler
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
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
Daniel Butler
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
Daniel Butler
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
Daniel Butler
DANIEL BUTLER  |  FRIDAY, 15 APR 2016
The proposed $1.6 million superannuation balance cap will, if introduced, result in substantial changes from 1 July 2017 and is likely to generate significantly more tax on the payment of death benefits. DBA Lawyers' director Daniel Butler provides ... Read more
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