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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

Following the first major court case in regard to SMSF issues, Katz v Grossman [2005] NSWSC 934 in 2005, the SMSF environment has seen a steady increase in disputes and, resulting from court decisions, case law. In this paper, we consider some of the case law that has evolved over…
With the 2020/21 financial year entering the last quarter, it is timely for SMSF Trustees to consider the currency of the Fund investment strategy, in light of the increased scrutiny being applied to the validity and effectiveness of existing documentation. In this paper we consider the scrutiny applied to SMSF…
A question often asked by SMSF trustees and their advisers is - the SMSF borrowing has been repaid, so what do we need to do now? This paper considers the options available to trustees where the asset acquired under a limited recourse borrowing arrangement remains held by the bare trustee,…

SMSF Borrowing Qs and As

Friday, 04 December 2020 09:00
As a market leader in SMSF borrowing documentation, Topdocs has compiled a list of commonly asked questions regarding SMSF limited recourse borrowing arrangements, to assist SMSF trustees and their financial advisers understand some of the complexities involved. The SMSF limited recourse borrowing arrangement earlier this year (7 July 2020) ‘celebrated’…

SMSF Trust Deed Qs and As

Wednesday, 18 November 2020 00:00
What a well drafted, up-to-date, self managed superannuation fund trust deed should and should not contain is considered in this article. Q. Who can be a member? A. SMSF deeds should provide for the admission of a range of members, including minors and members under a legal disability. There should…
COVID-19 has brought into greater focus the use of electronic signatures – but contrary to popular opinion, not all Australian jurisdictions fully support the electronic execution of legal documentation, and not all legal documentation in those supporting jurisdictions can be executed electronically. In this complex area of law there are…
Whilst establishing your SMSFs with individuals acting as trustees may save a few dollars in the short term, the benefits of registering a corporate trustee for your new SMSF can far outweigh the short term savings. Outlined in this paper are seven key reasons to establish SMSFs with a corporate…
Towards the end of 2019 and into 2020, the ATO provided a mix of guidance and instructions of what it expects of SMSF trustees and their Investment Strategies. So how should an SMSF investment strategy be structured, in 2020 and beyond, to satisfy the requirements of the ATO? Importance of…
SMSF trustees, like many other landlords, have been approached by the tenant of their leased real estate to temporarily vary their rental arrangements because of the impact of COVID-19 on their income. This paper considers the issues that trustees of SMSFs face in considering whether to grant rental relief, and…
Much has been written about the ability of individuals to access a portion of their superannuation - but what must the SMSF trustee consider before paying benefits?This paper looks at the eligibility of individuals to access their superannuation, the process to do so and the issues which SMSF trustees should…
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