Sladen Thoughts

Stay up to date with Legal Industry news and updates. Sladen Legal provide regular updates on changes and news in the Australian Legal Industry.

If you are looking for our papers and journal articles including Taxation in Australia, The Tax Institute and SMSF Association, these are available in our Sladen Smart Membership Platform, become a member or login to gain exclusive access.

Publications

Phil Broderick 3/4/19 Phil Broderick 3/4/19

Sladen snippet – 6 member SMSF measure removed for now

The Government has withdrawn a measure to increase the maximum number of people who can be members of self managed superannuation funds (SMSFs) from 4 to 6.

Phil Broderick 3/4/19 Phil Broderick 3/4/19

Sladen snippet – Superannuation in the 2019 Federal budget

There’s not a lot to report on for superannuation in the 2019 Federal budget [cue relief].

Phil Broderick 25/3/19 Phil Broderick 25/3/19

Sladen snippet – no further changes to LRBAs (unless Labor forms Government)

The Government has announced that no further changes will be made to the laws surrounding limited recourse borrowing arrangements (LRBAs).

Phil Broderick 22/2/19 Phil Broderick 22/2/19

Sladen Snippet – Marsella – is this the end for SMSF trustee death benefit discretionary determinations?

What is “better” for paying out death benefits in a self managed superannuation fund (SMSF) - a binding death benefit nomination (BDBN) or trustee discretion? As a result of a number of cases, where BDBNs were found to be defective, trustee discretion was becoming a favoured method for some advisors.

Phil Broderick 17/1/17 Phil Broderick 17/1/17

Real life examples of problematic variation clauses

In September 2016, an article written by Sladen Legal's Phil Broderick, Will Monotti and Ashleigh Eynaud was published in the Tax Institute’s Journal, Taxation in Australia.

This article addresses how trust deed variation clauses vary from trust to trust and gives examples of some of the problematic ones we’ve seen.

Phil Broderick 2/12/16 Phil Broderick 2/12/16

Sladen Snippet – Court confirms trust deed variation to remove appointor/guardian was effective

The Western Australia Court of Appeal, in the decision of Mercanti v Mercanti, has held that a variation of a discretionary trust deed to remove and appoint an appointor and guardian of the trust was valid.

Neil Brydges 7/7/16 Neil Brydges 7/7/16

Sladen Snippet - Disclaimer of an interest in a trust – can this be tax effective?

In the April 2016 Edition of the Taxation Institute’s journal ‘Taxation in Australia’, appeared an article entitled ‘Disclaimer of an interest in a trust – can this be tax effective?’