 Daniel Butler Director, DBA Lawyers
DANIEL BUTLER , SHAUN BACKHAUS | FRIDAY, 29 AUG 2025 Div 296 may impact gains outside of super being subject to an unrealised tax in future years, if the government is successful in taxing unrealised gains in superannuation funds. Read more  DANIEL BUTLER , WILLIAM FETTES , CASSANDRA HURLEY | FRIDAY, 9 MAY 2025 There can be significant advantages to making a voluntary disclosure including the potential to rectify and minimise penalties and other adverse consequences. Read more 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 |
Latest News
Older Australians drive majority of super complaints: ASIC
Older Australians between the ages of 55 to 75 accounted for half of the internal complaints made to super funds in 2025, according to ASIC's Internal Dispute Resolution (IDR) data dashboard.
Almost half of Aussies not making voluntary super contributions
Almost half of Australians have never made an additional contribution to their superannuation potentially missing out on a significant opportunity to boost their retirement savings according to new research from Vanguard Australia.
ART to employ more First Nations members into its workforce
Australian Retirement Trust has launched its second Innovate Reconciliation Action Plan, highlighting initiatives the super fund will complete by the end of 2028, including setting up a First Nations workforce target.
US and Aussie shares 'incredibly divergent': UniSuper
The artificial intelligence (AI) investment boom continued to drive US equity markets higher in May, while Australian shares delivered comparatively modest gains amid weaker earnings outlooks and pressure on the banking sector, according to UniSuper head of fixed interest David Colosimo.
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Leading the way
SHARON DAVIS
NON-EXECUTIVE DIRECTOR
FUTURE GROUP AUSTRALIA HOLDINGS PTY LTD
NON-EXECUTIVE DIRECTOR
FUTURE GROUP AUSTRALIA HOLDINGS PTY LTD
Sharon Davis has always been fascinated by the human condition; it has driven her passion for people, her career, and building a better future for the next generation and beyond. Eliza Bavin writes.
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