Two mysteries that loom large on the SMSF landscape are the issues of SMSF penalties and the sole purpose test. However, a recent Federal Court case sheds some light on... read more →
Introduction True to its word, on 10 October 2014 the Government introduced draft legislation, which proposes practical and long-awaited changes to the treatment of excess non-concessional contributions (‘NCCs’). This article... read more →
In 2013, DBA Lawyers released an article that considered the ability to deduct superannuation contributions for directors of trustees of ‘passive’ investment trusts. The article proved to be quite controversial.... read more →