Articles by Daniel Butler

Strategy

Alternate or successor director for an SMSF? – Part two

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DBA Lawyers compares the option of a director nominating an alternate director in contrast to nominating a successor director in an SMSF context to determine which is better.

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Strategy

Alternate or successor director for an SMSF? – Part one

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DBA Lawyers compares the option of a director nominating an alternate director in contrast to nominating a successor director in an SMSF context to determine which is better.

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Compliance

No handicap for Aussiegolfa

A recent unanimous decision of the full Federal Court represents a major win for SMSFs and taxpayers on the topic of the sole purpose test.

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Compliance

Know who supplied the trust deed

Advisers and their clients need to know who supplied the SMSF trust deed they are using as it may have significant adverse consequences, writes Daniel Butler.

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Compliance

When civil penalties arise

When SMSF trustees fall foul of the law, the ATO can impose either administrative or civil penalties. Daniel Butler and Gary Chau detail some of the circumstances and recent court cases where civil penalties were imposed.

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ATO, Superannuation

Proposed regulation to extend SuperStream to all SMSFs

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On 17 July, Treasury released exposure draft legislation that broadly extends the operation of SuperStream to cover SMSFs. Currently, SMSFs only need to be able to receive contributions and rollovers through SuperStream.

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Compliance

CGT relief complexities

Deciding whether or not to apply the CGT relief to an SMSF is far from straightforward. Daniel Butler examines some of the intricacies involved in the process.

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Strategy

Doing it for the kids

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Superannuation death benefits paid to children have different implications now in light of the change in the retirement savings laws. Daniel Butler and Philippa Briglia examine how child pensions now operate in conjunction with the new retirement income stream balance limits.

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Compliance

ECPI under the super reforms

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The new rules regarding exempt current pension income are complex with significant flow-on effects to other SMSF areas. Daniel Butler and William Fettes explain.

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Strategy

Partial commutation implications

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The treatment of account-based pension partial commutations in relation to prescribed yearly minimum income stream payments is an area advisers should revisit in light of the new superannuation legislation, write Daniel Butler and William Fettes.

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