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Tech Talk Articles Posted by Topdocs

2013/14 Budget Summary

On the evening of 14 May 2013, Treasurer Wayne Swan handed down his 6th Federal Budget as Treasurer. The major issues arising from the Budget, as they impact advisers and their clients, are detailed below. Summary Overall, the pre-Budget announcem...

Starting an SMSF Income Stream

With SMSF pension documentation, consideration needs to be given to legislative requirements, audit issues, even potential common law issues such as a challenge from a disgruntled beneficiary on death of a member. This paper provides a list of doc...

SMSFs and Insurance - change is on the way

Self-insurance in general and some specific types of external insurance, such as trauma insurance, are to be outlawed in SMSFs and most other super funds. On 8 November 2012, the Government released exposure draft regulations under the heading ‘...

Why use the exceptional Topdocs SMSF Trust Deed?

The Topdocs SMSF trust deed has a long standing pedigree and is now regarded as one of Australia’s most strategically planned and structured deeds, designed specifically for the SMSF environment. This document outlines the key features and benef...

5 key considerations when purchasing property in a SMSF

Trustees of SMSFs have many issues to deliberate when considering the purchase of a property as an investment for their SMSF. That includes whether they will utilise the SMSF Borrowing provisions under the SIS Act, or purchase the property using a...

Tax relief for SMSF Income Streams

The Government has announced tax relief for superannuation funds, following the death of a pension recipient, which explains the ATO’s delay in producing a final version of its draft Taxation Ruling TR 2011/D3. We look at how the announcement may i...

Checklist to determine Bamford compliance

Do you want to know what to look out for in your deed (Discretionary, Unit and Hybrid), what to avoid and how to effectively plan for the future taxation of trusts? Many modern trust deeds may already provide flexibility with regard to the definition...

Checklist of other deed update matters to consider

If you will be updating your deed for Bamford provisions, why not save money in the long run by having a comprehensive review of your trust deed. Some of the areas that your clients’ deeds may have issues are as follows: strategic control options ...

SMSF Borrowing Qs and As

Borrowing through your SMSF is not as difficult a process as you may think.  As a market leader in SMSF borrowing documentation, Topdocs has compiled a list of the most commonly asked questions regarding Complying SMSF Loans (sometimes called ‘instalment warrants’) to help financial advisers and trustees to disseminate the vast amount of information in the marketplace regarding SMSF borrowing.

SMSF Borrowing - Rulings and Releases

With Superannuation borrowing still in its infancy stage, the regulatory bodies associated with these types of transactions have released a number of rulings, draft rulings, alerts and publications clarifying their positions in relation to SMSF instalment warrants.  Topdocs Director Michael Spakman discusses the more pertinent of these rulings and the implications for your clients.