Valid oral variations to SMSF trust deeds … that prohibit oral variations
In theory, decisions from the UK are not necessarily of utility in Australia. In practice, however, UK cases can give...
In theory, decisions from the UK are not necessarily of utility in Australia. In practice, however, UK cases can give...
The decision in Hill v Zuda Pty Ltd WASCA 59 further reinforces the often-cited mantra in relation to all trusts —...
![Hill v Zuda Pty Ltd [2021] WASCA 59 — how long can a BDBN last for in ALL Australian jurisdictions?](https://www.smsfadviser.com/wp-content/uploads/2025/11/dan-bryce-smsf-5.jpg)
The Western Australian Court of Appeal recently handed down its decision in Hill v Zuda Pty Ltd WASCA 59. It provides...
The answer to whether a property meets the real purpose of business real property (BRP) is “it depends”. A complete...
![Variation powers: Lessons from Re Owies Family Trust [2020] VSC 716](https://www.smsfadviser.com/wp-content/uploads/2025/11/daniel-butler_shaun-backhaus_smsf-19.jpg)
The case of Re Owies Family Trust VSC 716 (Owies) provides many lessons for trustees and advisers dealing with discretionary...
![Merchant and Commissioner of Taxation [2021] AATA 915 — surprise risk to SMSF acquiring listed shares](https://www.smsfadviser.com/wp-content/uploads/2025/11/dan-bryce-smsf-6.jpg)
The AAT yesterday handed down a decision regarding the disqualification of trustees or responsible officers of corporate trustees of superannuation...
An inevitable part of being a professional in the SMSF space is that, occasionally, trustees will seek to venture away...
Investing in property through a self-managed super fund (SMSF) has grown in popularity in recent years, particularly since it became...
One key criticism of the draft Law Companion Ruling 2019/D3 (Draft LCR) is the breadth of the ATO’s view in...
With the 2020–21 financial year entering the last quarter, it is timely for SMSF trustees to consider the currency of...