Superannuation death benefits generally do not form part of an estate in the event of your death. As such, it is important that you plan…
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All SMSF trustees need to continually keep up with changes to all relevant legislation and regulations that may effect their self managed super fund. Any…
The recent decision of Wooster v Morris is the most important decision ever regarding SMSF succession planning. All SMSF practitioners must be aware of its…
An SPT is a trust upon the death of the testator. The superannuation death benefits are transferred to the trustee of the SPT (death benefit…
Presumption of Survivorship and the Order of Deaths A mother and son were found dead in their home. The sequence of death was relevant as…
All of an SMSF’s investments must meet the requirements of its investment strategy including liquidity, diversification and cash flow, and the sole-purpose test for the…
If you are preparing to leave Australia for a variety of reasons such as career prospects, adventure or opportunities, you may be concerned about how…
The decision of Loppolo & Hesford v Conti [2013] WA highlights the need to carefully consider superannuation in respect to estate planning. In Loppolo v…
The Australian Taxation Office (ATO) has issued a private binding ruling 1012582301006 suggesting that a favourable limited recourse borrowing arrangement by a self-managed superannuation fund…
On 18 March 2014, the Tax and Superannuation Laws Amendments (2014 Measures No. 1) Act 2014 (Cth) (Act) received the Royal Assent. The Act amends…
Superannuation benefits generally do not form part of an estate in the event of your death. As such, it is important that you plan appropriately…
A trustee of a self-managed superannuation fund (SMFS) is an individual or company that holds and invests the fund’s assets for the benefit of members….
An SPT is a trust upon the death of the testator. The superannuation death benefits are transferred to the trustee of the SPT (death benefit…
