The Western Australian Duties Act 2008 was recently amended in relation to the sale of dutiable assets (e.g. land and buildings) to superannuation funds by their members. Such transactions, when properly structured, may be liable to $20 nominal duty in...

A recent decision of the Supreme Court in Queensland (the appeal period has now expired) has held that a binding nomination given by a super fund member to the trustee in favour of “the trustee of a deceased estate” was not valid for the purposes of t...

Experience shows many clients have more and more of their wealth held within the superannuation environment, typically in a self-managed superannuation fund. It is imperative to get the planning and documentation correct, not only to maximise and maintain...