Real life examples of problematic variation clauses

January 17, 2017

Phil Broderick

Trusts

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.

January 13, 2017

Phil Broderick

Superannuation

Sladen Snippet – ATO releases FAQs on the LRBA safe harbour rules

January 13, 2017

Phil Broderick

Superannuation

Sladen Snippet – ATO releases FAQs on the LRBA safe harbour rules

The ATO has released answers to frequently asked questions (FAQs) on the ATO’s safe harbour rules for related party limited recourse borrowing arrangement (LRBA) loans to super funds. The safe harbour rules are contained in PCG 2016/5 and have been discussed in a previous snippet.

January 12, 2017

Phil Broderick

Superannuation, Taxation

Sladen Snippet – Last few weeks left to fix up non-commercial LRBA loans

January 12, 2017

Phil Broderick

Superannuation, Taxation

Sladen Snippet – Last few weeks left to fix up non-commercial LRBA loans

With that date fast approaching it is important that SMSF trustees look to rectify any outstanding related party non-commercial LRBA loans in the next couple of weeks.

Pioneering thought