SMSF Wills versus BDBNs — what is best?
William Fettes and Daniel Butler
SMSF Wills have become a topical issue in recent times as some claim they have certain advantages over binding death benefit nominations (BD
Up-to-date, specialised strategy is core component of an SMSF professional’s arsenal. SMSF Adviser analyses and interprets regulatory and legislative changes to ensure the SMSF sector is kept informed on the tips, tools and best practice for serving SMSF trustees.
SMSF Wills have become a topical issue in recent times as some claim they have certain advantages over binding death benefit nominations (BD
The ATO issued its comprehensive ruling, TR 2010/1, on what constitutes a contribution to a superannuation fund in February 2010. A revised
The much-anticipated Law Companion Ruling 2021/2 has not resolved the nuances of ITAA97 section 295-550. The Regulator’s interpretation is
The Australian Taxation Office’s ruling, Law Companion Ruling LCR 2021/2, outlines the application of the ATO’s view on the non-arm’s
The ability of the Family Court to attack assets held via a discretionary trust has been in little doubt, at least since the decision in Ken
If “you play lousy games, you win lousy prizes”. And having a multimillion-dollar Notice of Claim land in your firm’s letterbox from a
SMSFs can now have up to six members (prior to 1 July 2021, a limit of four applied). We have since received considerable interest regarding
The APESB has recently issued exposure draft amendments to fee provisions in the APES 110 Code of Ethics. The predominant focus is on areas
Two recent AAT decisions shed important light on what constitutes business real property: Allzams Trust and Commissioner of Taxation [2021]
Vaccination is proving to be an effective means of controlling the spread of COVID-19. Inoculation is demonstrably providing strong protecti
Get the latest news and opinions delivered to your inbox each morning
Get notifications in real-time for staying up to date with content that matters to you.
