The decision in Stock (as Executor of the Will of Mandie, Deceased) v N.M. Superannuation Proprietary Limited [2015] FCA 612 is another rem...

While there are some, narrow exceptions, generally an SMSF is only able to invest in an ungeared unit trust and subject to strict requiremen...

The last two posts have explored the more concessional than previously expected approach to superannuation proceeds trusts (SPT) by the T...

Last week's post explored the more concessional than previously expected approach to superannuation proceeds trusts (SPT) by the Tax ...

Previous posts have explored various aspects of superannuation proceeds trusts (SPT). View the earlier posts at the following links - ...

The Federal Court's decision in Cunningham (Trustee) v Gapes (Bankrupt) [2017] FCA 787 (Federal Court, Collier J, 13 July 2017) ( Cu...

The 2017 superannuation reforms are widely acknowledged as being the most fundamental changes to the superannuation landscape in over...

The 2017 superannuation reforms are widely acknowledged as being the most fundamental changes to the superannuation landscape in over a d...

A recent post looked at the issues surrounding SMSF control on trustee incapacity (see - http://blog.viewlegal.com.au/2015/07/incapac...

Last week’s post explained the broad requirements and main benefits of a Superannuation Proceeds Trust (SPT) established under a will....

Given the number of changes to the small business concessions since their introduction back in 1997, it is understandable that many c...

Following the successful launch earlier this year of the View Legal Directors Duties, Estate Planning, business succession and binding ...

Recently, an adviser contacted me in relation to an estate planning exercise they were assisting with. The lawyer advising the client ...

T his week’s post addresses an issue recently raised with us by an adviser, focusing on the ability to access insurance proceeds from a ...

Last week an interesting issue arose with the child of a client who was about to travel overseas on an exchange.  The child was a pa...

There is nothing certain in life but death and taxes… and adjustments to the limits for superannuation contributions. Again this wee...

Confused about super deed variations? Last week we had an adviser, probably quite rightly, question us as to why a superannuation trus...

'Binding' nominations may sometimes be removed.  In a recent post, we touched on the importance of reviewing a trust d...

Read the deed. Following on from recent posts concerning superannuation death benefit payments , I was reminded this week of the absolu...

Following a recent post , I had a number of enquiries, and one particular adviser raised an issue with me which (as she flagged) is of...