Articles by Daniel Butler

Trusts

Judgment has lost trust deed implications

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lost deed

A recent appeal in family trust matter highlights the need for SMSFs to address gaps in their fund’s deed history before lawyers are involved.

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Superannuation

SMSFs and contractual tips and traps

SMSF trustees contract
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SMSF trustees need to be careful and aware of a number of contractual factors before they enter into a contract.

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Documentation

Addressing SMSF deed defects

SMSF deed deficiency
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An SMSF deed is only as strong as the weakest variation that has been made but there are ways to repair a past deficiency.

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Superannuation

A six-member SMSF trap

six-member SMSF trap
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When considering six-member SMSFs, the Senate Economics Legislation Committee has hinted at an important trap advisers must remember.

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Superannuation

The pros and cons of six-member SMSFs

six-member SMSFs
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The prospect of six-member SMSFs moved a step closer when the Treasury Laws Amendment (Self-Managed Superannuation Funds) Bill 2020 was recently introduced into parliament. If the bill is finalised as law in November, the increase to the maximum allowable number of members for an SMSF could commence as early as 1 January 2021. The bill proposes […]

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Compliance

Court reinforces trustee standards

SMSF trustee standards
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The recent dismissal of an appeal brought by an SMSF trustee has highlighted the need for them to maintain high standards and act in good faith when executing their duties.

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Investments, Property, Superannuation

Making SMSF investments via unit trusts

SMSF investments unit trusts

A unit trust is a popular structure for holding property and other investments and this article examines numerous methods of how an SMSF may invest in a range of unit trusts. Multiple unitholders Many publicly offered managed investment funds are structured as unit trusts to allow multiple investors to invest in a diversified investment portfolio. […]

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Compliance

Conflicts upon death

versus illustration

Daniel Butler and Shaun Backhaus on recent legal cases where the recipient of a superannuation death benefit is also an executor of the deceased estate.

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Education

The ins and outs of FASEA’s CPD requirements

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Daniel Butler and Christian Pakpahan provide a summary of the new continuing professional development obligations for licensed advisers outlined by the Financial Adviser Standards and Ethics Authority. The Financial Adviser Standards and Ethics Authority (FASEA) has finalised a continuing professional development (CPD) standard legislative instrument, the Corporations (Relevant Providers Continuing Professional Development Standard) Determination 2018. […]

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Strategy

Getting succession strategies right

Daniel Butler and Shaun Backhaus explain, establishing a good succession plan involves getting several elements of the fund right.

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