Sladen Thoughts
Legal industry latest news and insights
Stay up to date with legal industry news and updates. Sladen Legal provide regular updates on changes and news in the Australian Legal Industry.
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Post 2026 Budget – Are SMSFs the Best, Chuck out the Rest?
The 2026 Federal Budget requires a fresh comparison of self-managed superannuation funds with companies, discretionary trusts, fixed or unit trusts, and direct ownership. Restrictions on superannuation have reduced some of its historic advantages, but the proposed taxation of discretionary trusts and changes to capital gains and negatively geared residential property may improve its relative position.
The New Era of Division 296
Stop the press on 11 February 2026, the Div 296 was introduced into parliament, now renamed to be Treasury Laws Amendment (Building a Stronger and Fairer Super System) Bill 2026. This paper was drafted before the introduction of the Bill to parliament. We have therefore modified the paper to take into account the relatively minor changes.
Session 11B: Tax effective death benefit planning
Increasingly, individuals hold a substantial amount of their wealth within the superannuation system. Productivity Commission research paper, Wealth transfers and their economic effects, December 2021 provides as follows:
CONCURRENT 5B The Right Fit: SMSFs vs. Alternative Investment Structures
Given this is a superannuation conference, most of the presentations will be dealing with the uses of, and issues with, superannuation and self managed superannuation funds (SMSFs).
Session 4B: Resolving and avoiding internal disputes in SMSFs
Members and trustees of self managed superannuation funds (SMSFs) will sometimes become estranged because of disputes involving their family or business relationships.
Current Issues With LRBAs
This paper examines a number of current and topical issues in relation to limited recourse borrowing arrangements (LRBAs), including:
Resolving and avoiding internal disputes in SMSFs
Members and trustees of self managed superannuation funds (SMSFs) will sometimes become estranged because of disputes involving their family or business relationships.
Resolving and avoiding internal disputes in SMSFs
Members and trustees of self managed superannuation funds (SMSFs) will sometimes become estranged because of disputes involving their family or business relationships.
Transferring Real Estate In and Out of SMSFs
On 20 August 2015, Sladen Legal’s Phil Broderick delivered a presentation on Transferring Real Estate In and Out of SMSFs, as part of The Tax Institute’s National Superannuation Conference.
Phil’s presentation considered a number of issues in relation to the holding of real estate in SMSFs and the transfer of real estate in and out of SMSFs.