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Superannuation

ClearLaw articles are up to date at the time they are published. Old articles are not updated to reflect changes in the law.

ClearLaw articles relating to superannuation

Plain-language: Generally, the articles are drafted by the relevant lawyers from Maddocks, and then reviewed by international plain-language expert (and Cleardocs CEO) Christopher Balmford. You will notice that they are clear, simple and easy to understand. It's the hallmark of the Cleardocs brand. It's what we do.

Feel free to browse the collection of articles below.

Number Title Published
321 SMSF Trustees may be remunerated in some circumstances Jan 2012
320 SMSF: Parents and guardians of minors who are SMSF members can soon be a director of the corporate trustee for that minor Jan 2012
318 Changes to superannuation trustee covenants and obligations: Part 2 of 'Stronger Super' Jan 2012
317 Superannuation Forecasts for members — Relief for trustees and ASIC's guide to what's allowed Jan 2012
316 Update — SMSF pensions and limited recourse borrowing: they are compatible, but be careful Nov 2011
315 Boosting Australians' Superannuation Savings - Superannuation Guarantee (Administration) Amendment Bill 2011 Nov 2011
314 Recent ATO rulings for SMSFs 2 of 2: a former same-sex partner of a member is a 'former spouse' Nov 2011
313 Recent ATO rulings for SMSFs 1 of 2: the child of a former husband or wife of a member is not a 'stepchild' Nov 2011
312 MySuper Core Provisions: an overview of the new Bill Nov 2011
311 SMSF Beneficiary Nominations — keep them current and try to preserve tax free payments Nov 2011
310 MySuper core aspects - draft legislation released Oct 2011
304 When an SMSF pension commences and ceases: the ATO's Draft Taxation Ruling Sep 2011
303 ATO provides warning on SMSFs which lend money (NOT borrow money) Sep 2011
302 SMSFs and limited recourse borrowing arrangements: Draft ATO Ruling SMSFR 2011/D1 Sep 2011
300 ASIC consults financial services licensees on scaling advice Aug 2011
299 CGT on transferring assets between SMSFs, or from one SMSF to another super fund? Aug 2011
296 Pensions and limited recourse SMSF borrowing: are they compatible? Jun 2011
294 Stronger Super Reforms: Release of Further SMSF Issues Papers May 2011
292 Corporate Trustee v Individual Trustee: Key Differences for SMSFs Apr 2011
288 SMSF Pension v Death Benefit Agreement or Death Benefit Nomination: who wins? Mar 2011
286 Ending and starting SMSF pensions: the ATO's view on apportioning pension components Feb 2011
285 Building on land owned by an SMSF: the ATO's view Feb 2011
280 Stronger Super – setting a path for future reform of the Australian Superannuation Industry Jan 2011
275 ATO guides on SMSF Borrowing: guarantees, refinancing, joint investors, favourable terms Oct 2010
272 Stamp duty and SMSF Limited recourse borrowing arrangements (formerly instalment warrants): is there a double duty jeopardy? Sep 2010
271 Winding up a self-managed superannuation fund — A guide Sep 2010
270 Limited recourse borrowing arrangements (instalment warrants) Repaid loans and in-house assets Sep 2010
269 Business as usual for Cleardocs SMSF deeds: Latest guidance from the ATO about SMSFs running a business Aug 2010
267 Superannuation Contributions — A Guide Aug 2010
261 Proposal to require license to deal in, or give advice on, SMSF borrowing arrangements as “financial products” Jul 2010
259 SMSF Borrowing: Cleardocs documents updated to reflect changes in the law Jul 2010
258 Cleardocs Update - green light for the new super fund borrowing rules Jul 2010
243 'Special income' aka 'non arm's-length income' and complying superannuation funds including SMSFs — recent case: Darrelen Pty Ltd v Commissioner of Taxation May 2010
242 Super fund borrowing rules: proposed new laws making things clearer May 2010
240 SMSF deeds, deeming clauses and Macquarie Group Services 'Warning' May 2010
239 SMSF excess contributions tax avoidance: ATO targets dodgy deeds Apr 2010
234 Superannuation Contributions and Income Tax — for Self-Managed Superannuation Funds Mar 2010
230 Maintain some SMSF Reserves — Understanding how reserves can benefit your Self Managed Superannuation Fund Jan 2010
227 Minimum Annual Pension Payment Requirements: To pay or not to pay — that is the question Nov 2009
226 Superannuation: Deductibility of insurance premiums for disability benefits Nov 2009
225 Self Managed Superannuation Funds (SMSF)s buying in-house assets: When will the ATO allow it? Nov 2009
223 SMSFs: Auditing and Contraventions — How to keep your self managed super fund compliant
Part 2 of 2 — SMSF Compliance 		Oct 2009
222 SMSFs: Auditing and Contraventions — How to keep your self managed super fund compliant
Part 1 of 2 — SMSF Audits 		Oct 2009
221 Compliance with SMSF residency rules — recent case Sep 2009
220 Allocating a single Self Managed Super Fund (SMSF) contribution across two financial years Sep 2009
219 Understanding — Contributions, Contributions Caps and Reserves Sep 2009
218 Binding Death Benefit Nominations — Negotiating the uncertainty Aug 2009
217 An SMSF member may appoint their representative to be trustee in their place — ATO guidance released Aug 2009
215 SMSF borrowing: tax risk for any payments under a guarantee - draft income tax ruling Jul 2009
214 SMSFs & Instalment warrant arrangements Jul 2009
211 Changes to the SMSF residency trap May 2009
210 More on updating SMSF deeds - what if the SMSF is paying a pension? May 2009
208 Updating SMSF deeds and the law: among many existing good reasons, SMSF Death Benefit Agreements provide another Apr 2009
207 SMSF Death Benefit Agreements end the "lapsing/non-lapsing binding death benefit nominations" confusion Apr 2009
204 3 messages for SMSF trustees Mar 2009
203 SMSF pensions — the importance of the documents Mar 2009
202 Into the red: non-compliance and leveraged SMSFs Feb 2009
196 Holiday Homes in SMSFs — a narrow opportunity Oct 2008
197 Binding death benefit nominations — Caution required on non-lapsing nominations Oct 2008
184 SMSFs funding property development through Instalment Warrants: the possibilities May 2008
179 The ATO on SMSFs and related party acquisitions Apr 2008
169 Superannuation Update for 2008 Feb 2008
171 Super in 2007: An eventful year in review- opportunities for you and your clients Jan 2008
170 Termination payments: what are the super contribution rules? Jan 2008
173 "Better Super" Developments: Investments in Instalment Warrants by Superannuation Funds Segregating Oct 2007
172 The ATO's View on the Meaning of "In-House Assets"- New Draft Determination Oct 2007
175 The ATO's latest thinking on the Sole Purpose Test for SMSFs Sep 2007
174 Defined benefit pensions: Relaxing the rule son transferring "asset-test exempt" income streams Sep 2007
176 Regulation of SMSFs- report by Australian National Audit Office Jul 2007
177 Happy New Year! Jun 2007
178 "Simpler Super pensions" 3 months transition: then one type only Jun 2007
124 "Simpler Super" and ETPs - "Eligible" becomes "Employment" Apr 2007
123 "Simpler Super" changes to Death Benefits - the so called "Death tax" Apr 2007
122 ATO priorities on regulating SMSFs Mar 2007
129 Simpler superannuation pensions: old pensions, new pensions and things to keep in mind. Mar 2007
128 Transferring to another fund may prevent splitting Mar 2007
121 February 2007 Developments in Super Simplification Feb 2007
120 Superannuation Simplification: the law takes shape Jan 2007
119 SMSF Members overseas? Beware the residency trap Nov 2006
117 In-house assets: is your SMSF ready — or preparing — for June 2009? (Yes, that's 2009) Oct 2006
118 SMSFs: CGT & superannuation transfers on marriage breakdown Oct 2006
116 Outcomes of the 'Simpler Superannuation Plan' consultation period Sep 2006
114 Self-managed superannuation funds: "related party transaction" extends to marriage breakdown Sep 2006
115 More funding for regulation suggests more scrutiny ... records and deeds up to date? Sep 2006
113 Super claw back from bankrupts? Aug 2006
112 Five strategies for boosting spouse super savings ... Even after this year's budget Jul 2006
127 SMSF regulation: conflicts of interest: commission arrangements Jun 2006
125 Over 55? Is a transition to retirement pension the right strategy? Jun 2006
126 Can SMSFs with individual trustees pay retirement benefits as lump sums? Apr 2006
111 SMSF's and the sole purpose test: does carrying on a business breach the test? Mar 2006
109 The challenge of keeping your SMSF trust deed current: even in the accumulation phase Feb 2006
110 Victorian Land Tax Reminder for SMSF trustees Feb 2006
107 SMSFs: changes to new contribution splitting between couples Dec 2005
108 New considerations to decide if an "interdependency relationship" exists Dec 2005
106 SMSF: Good news for accumulation fund members Nov 2005
103 Update to Cleardocs SMSF Deed Nov 2005
105 SMSFs & Defined Benefit Pensions - Finalisation at last Nov 2005
104 Changes to pension payment provisions Nov 2005
102 Superannuation & Tax changes. Legislation update Sep 2005
101 ATO ups the ante on Self Managed Superannuation Fund compliance Aug 2005
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