Our superannuation experts assist trustees, members, administrators, accountants, financial planners, auditors, lawyers and other advisers with all legal aspects of self-managed superannuation funds (SMSFs).
Two of our team members are accredited SMSF Specialist Advisors with the SMSF Association, the peak industry body for SMSFs.
Advice, compliance and strategy
- Operation of Superannuation Industry (Supervision) Act 1993 and Regulations
- Investment structuring advice including limited recourse borrowing arrangements, unrelated unit trusts, ungeared unit trusts, pre-1999 unit trusts and private companies
- Property development and joint venture arrangements
- Taxation of superannuation funds, including non-arm’s length income issues and residency, pensions, redundancy payments and salary sacrifice arrangements
- Special purpose estate planning strategies and solutions
- Contribution and benefit payments advice
- Excess contributions tax assessment advice
- Implementing in-specie contributions
- Advice on succession strategies including reversionary pensions, binding nominations and enduring powers of attorney
- Reviewing loan documents for limited recourse borrowing arrangements
- Superannuation and bankruptcy
- Powers of attorney and trustee issues
- Residency and Australian superannuation funds
- Superannuation issues in family law and other settlements
Structuring and documentation
- Establishing and winding up SMSFs
- Limited recourse borrowing arrangements and other investment structures
- Pension documents, including transition to retirement and reversionary pensions
- Binding nominations, enduring powers of attorney and other tailored succession/estate planning documentation
- Tailoring trust deeds, company constitutions and other documents
- Trust deed updates, including change in trustees
- New special purpose trustee companies
- Unitholders agreements tailored for SMSF investment issues
- Property leases tailored to deal with SMSF investment issues
SMSF audits
- Advising auditors of their obligations
- Assisting auditors in determining whether to report contraventions
- Assisting SMSF trustees, advisers and auditors in determining what action should be taken to rectify issues
- Assisting SMSF trustees and advisers in responding to auditor concerns and contravention reports
ATO dealings
- Voluntary disclosures
- Application for Commissioner’s discretion
- Private rulings and SMSF specific advice
- Objections and AAT hearing
- Trustee disqualifications
- Administrative penalties, education directions and rectification directions
- Enforceable undertakings
