Our services in this area include:

• Advice and compliance advice on:investment structures including limited recourse borrowing arrangements, unrelated unit trusts, ungeared unit trusts, pre-1999 unit trusts and private companies

• SMSF participation in property development arrangements

• Taxation of superannuation funds (including non-arm’s length income issues and residency)

• Contributions and benefit payments

• Implementing in-specie contributions and payments

• Succession planning strategies including reversionary pensions, binding nominations and enduring powers of attorney

• Reviewing loan documents for limited recourse borrowing arrangements

• Superannuation issues in family law and other settlements

• Compliance issues in relation to all aspects of the Superannuation Industry (Supervision) Act 1993 (Cth) and regulations

Preparation of documentation covering:

• Establishing and winding up an SMSF

• Limited recourse borrowing arrangements and other investment structures

• Pension documents, including transition to retirement and reversionary pensions

• Special purpose estate planning strategies and solutions including binding nominations and enduring powers of attorney

• Trust deed updates including changes of trustee

• Unitholder agreements tailored for SMSF investment issues

• Property leases tailored to deal with SMSF investment issues.