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High Court confirms what we already know about SMSF BDBNs

Private Clients| 28 Jun 2022

High Court confirms what we already know about SMSF BDBNs

The High Court decision in Hill v Zuda is also a good reminder that the key aspect of an effective BDBN is complying with the terms of the SMSF deed.

Settlements and compensation after the Banking Royal Commission: what about the tax?

Tax| 15 Oct 2020

Settlements and compensation after the Banking Royal Commission: what about the tax?

Not a lot of thought is often given to the tax consequences, if any, of compensation payments following the Banking Royal Commission and the Hayne Report, even now that we are two years on from the Commission.

The Superannuation Guarantee Amnesty: Is it everything we’ve been promised?

Superannuation| 22 Oct 2019

The Superannuation Guarantee Amnesty: Is it everything we’ve been promised?

The Superannuation Guarantee Amnesty has been reintroduced to Parliament, but is it everything we were promised? This article considers the eligibility requirements for the Amnesty and the subsequent proposed changes to the penalties regime. We also discuss our concerns around ...

Tripping over changes of trustees

Superannuation| 15 Aug 2017

Tripping over changes of trustees

Changing the trustees of a self-managed superannuation fund (SMSF) is not necessarily a straightforward task, as evidenced by a recent Queensland Supreme Court case.

Superannuation reforms — important planning information for 1 July 2017

Superannuation| 27 Apr 2017

Superannuation reforms — important planning information for 1 July 2017

Significant changes to the superannuation system will come into effect from 1 July 2017.