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Gain valuable industry insights and commentary through the Topdocs techncial articles. They provide a great way to keep up to date and informed.

Please note our technical articles are for information purposes only and do not constitute legal advice.

 

Technical Articles

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 limited recourse borrowing provisions under the SIS Act, or purchase the property using available funds. This paper will consider five key…

BDBNs - A range of options

Wednesday, 27 February 2019 09:00
Provided their Trust Deed permits, SMSF members can construct Binding Death Benefit Nominations in a similar fashion to a Will, enabling complex estate planning strategies for their SMSF. Along with Reversionary Pension Nominations, Binding Death Benefit Nominations (BDBNs) are the most common means by which a member will direct the…

Complying Pensions in SMSFs - Call to Action

Friday, 07 December 2018 09:00
The ability to commence most types of Complying Pensions in an SMSF ceased on 31 December 2005. However, those Complying Pensions could continue to be paid. The fact some SMSFs are still paying Complying Pensions gives rise to possible need for considerations by Trustees. The ATO’s release of its SMSF…
Trustees and advisers should consider a number of factors, including the impact on Centrelink benefits, if planning to change a Transition to Retirement Income Stream to an Account Based Pension. Transition to Retirement Income Streams (TRIS) A TRIS is a superannuation income stream that may be commenced once a member…
In this article we explore why it is so crucial for advisers to document the allocation of member benefit payments post the Super Reform changes. Now that we have finally come to terms with the rules around the Transfer Balance Cap (TBC) and Transfer Balance Account (TBA), many Advisors are…
The provision of individual legal review on your SMSF deed updates is essential to protect you and your clients from future litigation. Individual legal review and sign off is the process of a lawyer examining the current Trust Deed of your Superannuation Fund and confirming documentation prepared to update the…

SMSF Pensions Qs and As

Wednesday, 26 September 2018 09:00
Make a more informed decision around SMSF pensions by reviewing our most popular questions and answers. Paying a pension from a self-managed superannuation fund is not difficult, but you do need to know what you are doing. As a market leader in SMSF pension documentation, we’ve compiled a list of…
This technical article explores reversionary pensions and estate planning through a practical scenario. Joe is a single parent who has recently turned 60 years of age and retired. He has 2 adult children, Peter and Claire, from his first relationship, both of whom have generated significant wealth from owning and…
This technical article explores the priority of cashing of benefits and other options through a practical scenario. When Patrick turned age 55 and reached his preservation age a few years ago, he decided to commence a Transition to Retirement Income Stream (TRIS). He had a balance of $400,000 in the…
Understanding the range of options available in proper estate planning is vital to ensuring the client’s needs are met. In this article, the advantages and disadvantages of considering either superannuation child account based pensions or using the Will to create testamentary trusts are considered. Who will be the death benefit…
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