Past Recordings

Seminar 2023
SMSF Online Updates - 17 Nov 2023 - single session
Fri, 17 November 2023 (90 mins)

SMSF Online Update — Employee v. Contractor — Friday 17 November 2023, 12–1.30 pm (AEDT)

 

Daniel Butler, Director of DBA Lawyers will present the SMSF Online Update with a focus on issues relating to ‘employee’ versus ‘contractor’. The Fair Work Legislation Amendment (Closing Loopholes) Bill 2023 (FW Bill) proposes substantial reforms that will impact the key 2002 High Court decisions broadly holding that a comprehensive written agreement (CWA) determines the outcome (ie, whether a person is engaged as an employee or a contractor). Dan’s presentation will include:

  • The proposed reversal in the FW Bill to the ‘multi-factorial’ test (in contrast to having a CWA)
  • The latest ATO materials and cases on employee v. contractor re: PAYG and SG
  • The SG impact of s 12(3) of the Superannuation Guarantee (Administration) Act 1992 (Cth) where the payment is ‘wholly or principally for the labour of the person’
  • Payroll tax on contractor developments – especially for medical and like clinics
  • What advisers need to be aware and potential flow on implications for businesses, SMSFs, employees and contractors
  • More …

Every adviser needs to be aware of the above issues to provide appropriate advice on tax, super and related issues for their clients whether they are a business owner or an employee (or perhaps somewhere in the grey zone?). There are many ‘contractor’ arrangements that result in advisers being exposed to substantial tax, SG and liability risks as they are not aware of the myriad of changes. Dan works through the relevant law, various cases/ATO materials and provides practical guidance to minimise risk.

 

SMSF Online Updates - 6 Oct 2023 - single session
Fri, 6 October 2023 (90 mins)

Treasury has just released an exposure draft of legislation to implement the new tax on $3M+ super balances. Daniel Butler, Director of DBA Lawyers will present the SMSF Online Update with a focus on this important development.   He will answer the following questions:  

  • Exactly how the tax might work?
  • Where does the exposure draft differ from what was announced?
  • What do you need to tell your clients NOW?
  • What opportunities exist for you to add value to your clients TODAY?
  • What traps exist?

 

SMSF Online Updates - 8 Sept 2023 - single session
Fri, 8 September 2023 (90 mins)

SMSF Online Update — Friday 8 September 2023 — 12 - 1.30pm

On Friday 8 September, Shaun Backhaus, Senior Associate of DBA Lawyers, will present the SMSF Online Update with a focus on issues relating to SMSFs investing in real estate, including the following:

  • An update on SMSF property investment and development
  • Recent ATO materials relating to SMSF property development
  • Related party issues to watch out for
  • Use of guarantees by trustees or related parties
  • Recent case on landholder duty impacts SMSF investments
  • An update on SMSF issues, cases and recent news
SMSF Online Updates - 4 Aug 2023 - single session
Fri, 4 August 2023 (90 mins)

William Fettes will present a seminar on the key issues and pitfalls that arise where family members share an SMSF. He will cover:  
  • Decision-making in an SMSF where members no longer get along, including:
    • What happens where voting and decision-making for trustee/directors is dysfunctional
    • Dealing with lumpy assets (eg, business premises in a fund)
    • The impact of separation and divorce
  • Exit rights under SMSF deeds and the portability rules in SISA/SISR
    • Can a trustee force an uncooperative member to exit?
    • Can a member compel the trustee to roll out their benefits?
  • The advantages and limitations of admitting members conditionally
  • Planning for attorneys and parents/guardians to act at the trustee-level in place of a member
  • Member investment choice and segregation for accounting purposes in the lead up to the $3m tax
  • The role that a binding financial agreement between spouses and certain other agreements can play
  • The latest update on NALI/NALE
  • And much more …
  Fee: $150 incl GST group discounts available

CPD Hours: 1.5
Designed for: Advisers seeking to stay abreast of SMSF news.



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