On 9 April 2020, the JobKeeper legislation received Royal Assent and the Treasurer issued the Rules that govern eligibility for JobKeeper until the schemes planned end on 27 September 2020. This article sets out the operation of the JobKeeper scheme.

Further to our previous articles on COVID-19 superannuation measures that we discussed here and here, the Australian Taxation Office (ATO) has announced further superannuation relief measures.

Further to the COVID-19 superannuation measures that we discussed here, the Australian Taxation Office (ATO), on 3 April 2020, announced further details around, and new measures concerning, COVID-19 and superannuation.

The Government and the ATO have announced a number of superannuation measures to offer some relief in relation to the COVID-19 crises.

As announced in 2019/20 budget, the Government has released draft legislation and draft regulations to extend the work test start date to age 67 and to allow the use of bring forward contributions for persons aged 65 and 66.

When most people think of self managed superannuation funds (SMSFs) they mostly think of a vehicle to provide retirement benefits and their concessional tax treatment. In contrast, the asset protection benefit provided by SMSFs is often not considered.

After being in limbo for a number of years, the bill to introduce the super guarantee amnesty has now passed both houses of parliament and awaits Royal Assent.

The ATO has released a draft legislative instrument and explanatory statement that would permit a holding trustee/bare trustee to borrow under a limited recourse borrowing arrangement (LRBA).

Regulation 13.22C unit trusts are an important structuring option for self-managed superannuation fund investments. However, is the administrative burden worth it?

Unfortunately, it is quite common for trust deeds to contain mistakes…

Members and trustees of self managed superannuation funds (SMSFs) will sometimes become estranged because of disputes involving their family or business relationships.

Challenging death benefit payments from superannuation funds has followed four broad categories over the years. Interestingly, they have developed in relatively discrete time periods.

The government’s previously announced amnesty for unpaid superannuation guarantee payments, which lapsed will the calling of the previous election, has been reintroduced into parliament in the  in the Treasury Laws Amendment (Recovering Unpaid Superannuation) Bill 2019.

Sladen Legal have launched Sladen Learning, an online professional development platform delivering interactive, specialist courses to professionals Australia wide. Developed by the team of lawyers at Sladen Legal, Sladen Learning combines information, resources and activities to deliver engaging and educational short courses. 

Scott Morrison’s surprise victory that the polls, betting markets, and most commentators got wrong. One betting agency paid out bets on Labor ahead of the election.

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.

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

Sladen Legal’s Daniel Smedley, Neil Brydges and Phil Broderick have received recognition in the 12th Edition of The Best Lawyers in Australia. The list of impressive legal professionals was announced in the Australian Financial Review on 22 March 2019.

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

In this paper I have firstly examined whether an SMSF can carry on a business.