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High Court to decide how long can a BDBN last for
Tony Zhang
For many years there was a debate in the SMSF industry as to whether an SMSF binding death benefit nomination (BDBN) could last indefinitely
For many years there was a debate in the SMSF industry as to whether an SMSF binding death benefit nomination (BDBN) could last indefinitely
The laws and regulations around the use of digital document and e-signatures in Australia are set to change with the Australian Government r
Fundamentals are strong given rebounded output with business and consumer balance sheets in good shape. Vaccines, rapid testing, quarantine
From an asset protection perspective, most specialist advisers recommend that an SMSF intending to invest in real property (ignoring any bor
Moss Super Pty Ltd v Hayne [2008] VSC 158 is an important lesson for trustees and advisers to always consider what the governing rules of an
At the heart of the self-managed superannuation fund (SMSF) regime is whether the Commissioner will issue a Notice of Compliance.
The recent AAT decision in Driscoll and Commissioner of Taxation [2021] AATA 3892 has important implications that all SMSF professionals (an
Since 1 July 2021, SMSFs have been able to have up to six members. We have since received considerable interest from SMSFs wishing to add me
In the last part of our series on NALI, we discuss SMSF Trustee capacity and how to apply the new ruling in practice.
Recent legislative measures proposed for legacy pensions will see a new stream of changes that will reshape the strategic pension puzzle, re
On 22 June 2020, the Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020 (Cth)) received royal assent, which intr
It's safe to say that the SMSF industry was never going to sanction LCR 2021/2 ("the LCR") in any form. But as it is now law, we have to m
One of the key benefits, of self-managed superannuation funds (SMSFs) that are well managed and have access to ongoing specialist advice, is
One of the key trust-related areas that continues to be subject to court attention is the ability of beneficiaries to access the records of
Acquiring shares under an employee share scheme (ESS) via your self managed superannuation fund (SMSF) may appear attractive but greater unc
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
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