Daniel Butler Director, DBA Lawyers 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 ... The ... 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 ... 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. We ... 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 ... A ... 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. If the Treasury ... On ... 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 ... 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. The ... |
| | ELIZABETH MCARTHUR A new superannuation fund is set to launch next week focused on sustainable investing. | HARRISON WORLEY A public sector superannuation fund managing around $95 billion in retirement savings expanded its US property portfolio, adding residential and office tower complexes in Washington and Virginia. | | | ELIZABETH MCARTHUR Challenger's Jeremy Cooper is calling for better product design from super funds as new research shows most Australian seniors are living in fear that they will outlive their savings. | JAMIE WILLIAMSON Following numerous cases of mistaken identity, a $2 billion superannuation fund has rebranded. |
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