From SuperCentral
Online legal documents provider, SUPERCentral, has produced a list of issues to consider and potentially action for superannuation clients by their accountants and advisers. The New Super Laws Checklist was
From Townsends Business & Corporate Lawyers
An application by the Trustee of a public offer fund that a non-lapsing BDBN made by a member of the fund was not binding on the Trustee due to the
A guardian of a trust is an office created by the trust deed upon which various powers are conferred: such as the power to appoint or remove a trustee, the
“I am the sole director of my private trading company and I also own the premises from which my business is being run. Can my SMSF acquire the premises and the
Will all nominations lapse after 3 years? Must all nominations be witnessed by 2 independent witnesses (in the manner of a will)? The answers to these questions depends on whether
Have the ‘ScoMo’ changes (which now seem likely to be implemented – subject to one or two minor changes) amounted to the demise of SMSFs as the preferred private wealth
“… not as comfortable or as accommodating as one would have hoped from a safe harbour” Michael Hallinan The ATO has issued its Practical Compliance Guidelines as to what constitutes
The ATO has effectively given SMSFs with non-commercial LRBAs a period of grace to either restructure the terms of the arrangement so that they are on commercial terms or to
Capping super in pension phases is a solution to a legacy issue that has passed. The problem with capping the amount of super which can enjoy tax free earnings in
After surviving June 30 there are changes aplenty in the superannuation arena, says Michael Hallinan special counsel superannuation Townsends Business & Corporate Lawyers: 1. New powers for the ATO – the
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