Self managed super funds Archives - Leenane Templeton - Newcastle Accountants, Business Advisors & Financial Planners

Penalty Interest and Taxation Ruling in the context of SMSFs with LRBAs

Taxation Ruling TR 2019/2 Income tax: whether penalty interest is deductible provides the Australian Taxation Office’s (‘ATO’s’) view on the deductibility of penalty interest. It replaces Taxation Ruling TR 93/7W Income tax: whether penalty... read more →

July 22, 2019
Self managed super funds, SMSF, SMSF Technical

Reversionary Pension vs Binding Death Benefit Nomination: Which outcome is preferred?

Reversionary pension vs BDBN: which outcome is preferred? Imagine a conflict between pension documentation and a binding death benefit nomination (‘BDBN’) in a self-managed superannuation fund (‘SMSF’) context. For example,... read more →

July 4, 2019
Self managed super funds, SMSF

Can a surviving spouse claim their deceased spouse’s super when they are also the executor of their estate?

The recent case of Burgess v Burgess [2018] WASC 279 (‘Burgess’) continues a line of cases that consider the conflict that arises where a person acts as executor of a... read more →

March 27, 2019
Self managed super funds, SMSF

Is an alternate director for an SMSF better than a successor director? Part 2

We compare the option of a director nominating an alternate director in contrast to nominating a successor director in a self managed superannuation fund (‘SMSF’) context to determine which is... read more →

March 18, 2019
Accounting, Self managed super funds

Minimising lost opportunity: Payments above ABP minimum

Significant time has passed since the introduction of the transfer balance cap (‘TBC’). During this period, many have become aware of the potential trap caused by the TBC for SMSF... read more →

November 1, 2018
Self managed super funds, SMSF

Penalty Interest and Taxation Ruling in the context of SMSFs with LRBAs

Reversionary Pension vs Binding Death Benefit Nomination: Which outcome is preferred?

Can a surviving spouse claim their deceased spouse’s super when they are also the executor of their estate?

Is an alternate director for an SMSF better than a successor director? Part 2

Minimising lost opportunity: Payments above ABP minimum

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