About the Author
William Fettes
Senior Associate, DBA Lawyers
Articles Published
The $1.6 million transfer balance cap (TBC) imposes a limit on the total amount that a fund member can transfer into an exempt (retirement phase) pension. The TBC was introduced with effect from July ... The ...
The limited recourse borrowing arrangement (LRBA) lending market has undergone a significant shift in recent years, with most first-tier bank lenders withdrawing their LRBA offerings for purchasers of ... The ...
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 ...
A new Federal Court case underscores the continuing relevance of pecuniary penalties under the civil penalties regime to the Australian Tax Office's (ATO) enforcement toolkit. Facts of the case The ... A ...
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