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Court ruling highlights need for SuperStream adjustments

A recent court ruling has reinforced the push for an ATO review of exceptions in the SuperStream process. In the latest SMSF Adviser podcast, Aaron Dunn, CEO of Smarter SMSF, said the Williams v W

Advising on BDBNs? Another warning

A recent court case illustrates the potential difficulties that can arise where SMSF professionals fail to identify issues with trust deeds or BDBNs. As explored in previous articles in SMSF Adviser,

Can an attorney (via an EPoA) make or revoke a BDBN?

BDBNs can be a powerful and important tool in a member’s succession planning toolkit. However, caution should be exercised by advisers and SMSF members about planning for attorneys to deal with a

SMSF professionals warned on risks with outdated deeds

A technical specialist has reminded SMSF trustees on some of the circumstances and changes that may warrant an update of their trust deed. More to come.  

BDBNs — what to look out for and what to avoid

A binding death benefit nomination (BDBN) is a direction made by a member to the superannuation fund trustee requiring the trustee to pay the member’s superannuation death benefits in a certain way,

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