Valentine’s Day saw Australia’s House of Representatives pass a Bill which will materially restrict how dealers in OTC derivatives use money deposited with them by their retail clients. The Bill is currently before the Senate. The … Continued
Planning for what happens to a member’s superannuation benefits on death (death benefits) is essential. A properly prepared SMSF deed is an integral part of this planning, but so is: understanding that deed and the … Continued
If there is a change of trustee of an SMSF, then the arrangements for the handover must take into account any limited recourse borrowing arrangement which is in place (LRBA). The outgoing and incoming trustees … Continued
Trust Deeds – clear discretion, and internal consistency Regardless of the type of trust, the nature and reach of the trustee’s discretions are an essential feature of the relevant deed. When settling a trust deed … Continued
The ATO recently published two new interpretative decisions concerning related party limited recourse borrowing arrangements and non-arm’s length income. One feature common to the decisions was the 0% interest rate applying under the relevant loan arrangements. In these … Continued
Depending on the terms of a self-managed superannuation fund’s (SMSF) deed and the terms of the pension, a member may be able to nominate a reversionary beneficiary from the beginning of the pension or at a … Continued
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