Director, DBA Lawyers
Showing 1 to 10 of 10 articles:
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
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
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
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
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
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
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 | 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
Rest is $150 million closer to reaching its impact investment target after allocating to a listed equity fund.
Superannuation funds have been heavily reliant on equities for the last decade compared to their global peers, a new study reveals.
Representatives from the Super Members Council (SMC) met with assistant treasurer Stephen Jones to explore strategies for bolstering customer service.
The changes in concessional and non-concessional contributions caps announced today could mean that some Australians can have additional disposable income to contribute to superannuation, according to the SMSF Association.
CHIEF EXECUTIVE OFFICER
CHIEF EXECUTIVE OFFICER
Aware Super has marked its expansion into Europe with the grand opening of its London office.
Total and Permanent Disability (TPD) insurance in super provides an important financial safety net for those who need to claim. But there's a significant ...
The industry's focus on delivering Australians income for a dignified retirement is heartening. Treasury is presently garnering feedback on the opportunities ...
You have probably seen the headlines-$3.6 trillion total assets under management on 30 June 2023, which represents 140% of GDP. It was only 12 years ago ...
Last week (31 January) the Australian Bureau of Statistics (ABS) released the Consumer Price Index (CPI) for the December 2023 quarter confirming the ...