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Leading SMSF Law Firm
SMSF Newsfeed
The vacant residential land tax (VRLT) applies to all vacant residential land throughout Victoria from 1 January 2025. This tax can also apply to holiday homes unless the holiday home exemption (HH Exemption) or another exemption applies. What is VRLT? VRLT was originally introduced in 2017 to assist with housing affordability as overseas purchasers were [read more]
The non-arm’s length expense (NALE) legislation was approved by the Senate on 27 March 2024. The draft legislation (ie, the Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Bill 2023 (Bill)) that includes a limit on general NALE for SMSFs, now awaits approval from the House of Representatives. Parliament resumes on [read more]
Preparing a valid change of trustee deed can prove complex as, among other things, the governing rules of the trust or SMSF must be complied with, the correct parties must be made a party and the deed needs to be appropriately drafted. Moreover, in New South Wales (NSW), the question also arises –– whether a [read more]
The AAT decision of Came and Commissioner of Taxation [2023] AATA 3951 highlights some complexities related to foreign superannuation fund transfers to Australian superannuation funds under the rules in sub-div 305-B of the Income Tax Assessment Act 1997 (Cth) (ITAA 1997). Facts The taxpayer, Mr James Came, migrated from South Africa to Australia in 2004. [read more]
While DBA is recognised as Australia’s leading SMSF law firm, it is also well known for its trust law experience and trust documents. We believe that we offer an excellent discretionary trust deed that is easy to read, provides great flexibility and reflects the latest legal developments. As lawyers advising on discretionary trust issues and [read more]
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