Super guarantee – Same, same but different
This paper has been built on a previous paper on the superannuation guarantee (SG) regime, titled Super Guarantee – no longer the toothless tiger. That paper was designed to take a holistic examination of the SG regime. In this paper, we have built on that approach and added a number of developments, including:
Division 7A, Section 100A And Other Inter Entity Loan Issues Impacting The Estate Plan
Session 3: Accessing The Small Business CGT Concessions In A Trust
Restructuring – To Roll Or Not To Roll?
Section 99B: Is It Safe To Go Back In The Water?
Documentary protocols and disclaimers
Who’s Running The Show: Keeping Control Of An SMSF
Super Guarantee – Same, Same But Different
This paper has been built on a previous paper on the superannuation guarantee (SG) regime, titled Super Guarantee – no longer the toothless tiger. That paper was designed to take a holistic examination of the SG regime. In this paper, we have built on that approach and added a number of developments, including:
Trust Law Principles And Challenging BDBNs
Mutual will agreements
State trust surcharges invalid?
Division 7A: The ATO Are Digging Deeper
Managing Invalid Distributions
2023 VIC Tax Forum Family trust elections, trust losses, and family change
The Deceased Estate: Who Pays The Tax
Bosanac: presumption of advancement
Death And Incapacity And The SMSF: Who Steps In To Call The Shots?
The general requirement of an self managed superannuation fund (SMSF) is that all members must be trustees of the SMSF or directors of the SMSF corporate trustee. As such, putting aside disputes between trustees/directors, generally members are making the decisions about their benefits and the assets of the SMSF.
Division 7A: Managing Unpaid Present Entitlements
Digital Assets And SMSFs – BEE Alert Or BEE Alarmed?
According to the ATO’s March 2022 statistical data (see here), the total value of crypto assets held by SMSFs was $220 million. That is less than 0.03% of all SMSF investments. The number of SMSFs that held crypto assets was 3,345 SMSFs being 0.6% of SMSFs.