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Superannuation: A guide to SMSF succession planning: part 1
Member Price: $22.00
Non Member Price: $28.00
Non Member Price: $28.00
Published on 01 May 22 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
SMSF succession planning broadly aims to ensure that the right people receive the intended share of SMSF money and assets, and have control of the SMSF to ensure that benefits are paid as intended.
Author profiles
William Fettes
William is a lawyer at leading SMSF law firm DBA Lawyers where his work focuses on superannuation law compliance, succession planning and taxation in an SMSF context. Before joining DBA Lawyers, William worked in a variety of roles involving wills and estates law and philanthropy. William holds a Bachelor of Laws and Bachelor of Arts from Monash University. - Current at 01 August 2018More by William Fettes
- Superannuation: The new 15% tax on $3m+ member TSBs - 01-June-2023
- Superannuation: All SMSF members should have an EPoA - 01-April-2023
- Superannuation: Failing to pay minimum pension payments before 30 June - 01-December-2022
- Superannuation: BDBNs: what to look out for and what to avoid - 01-September-2022
- Superannuation: Employee or contractor — clarifying the multi-factorial test: part 2 - 01-August-2022
- Superannuation: A guide to SMSF succession planning: part 2 - 01-June-2022
- Superannuation: New choice simplifies ECPI claims - 01-April-2022
- Superannuation: SMSF wills versus BDBNs - 01-November-2021
- Superannuation: Contribution reserving: hurdles and risks - 01-July-2021
- Superannuation: Six-member SMSFs: The pros and cons - 01-November-2020
- Superannuation: A guide to family law superannuation splitting in an SMSF - 01-August-2020
- Superannuation: SMSF succession: Minimising risk - 01-May-2020
- Superannuation: How the CGT rules work when a pension is in play - 01-April-2020
- Superannuation: Reversionary pension nominations and BDBNs - 01-June-2019
- Superannuation: The sole purpose test substantially clarified - 01-October-2018
- Superannuation: Total superannuation balance milestones - 01-May-2018
- Superannuation: Reversionary transition to retirement income streams - 01-November-2017
- Superannuation: Understanding ECPI in view of super reforms - 01-June-2017
- Superannuation: Lump sum payment arising from a partial commutation - 01-May-2017
- Superannuation: The $1.6m transfer balance cap explained - 01-November-2016
- Superannuation: Automatically reversionary pensions and super reform - 01-September-2016
- Superannuation: The changing landscape of insurance in SMSFs - 01-August-2015
- Superannuation: The legal minefield of BDBNs - 01-July-2015
Click here to expand/collapse more articles by William Fettes.
Daniel Butler CTA
Daniel Butler, CTA, is one of Australia’s leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 40 years. He is a regular presenter on SMSF topics and has published extensively in professional journals including contributing a monthly article on SMSFs to the Taxation in Australia and other media. Dan is a member of the Tax Institute’s National Superannuation Committee and is involved with a number of other tax and SMSF committees and discussion groups. Dan also presents on the subject Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor.
- Current at
15 January 2025
More by Daniel BUTLER
- Superannuation: The new 15% tax on $3m+ member TSBs - 01-June-2023
- Superannuation: Employee or contractor — the application of SG to contractors: part 4 - 01-May-2023
- Superannuation: All SMSF members should have an EPoA - 01-April-2023
- Superannuation: Greater certainty with SMSF BDBNs - 01-February-2023
- Superannuation: Failing to pay minimum pension payments before 30 June - 01-December-2022
- Non-arm’s length income – the important changes, must know issues and key strategies paper - 24-November-2022
- Superannuation: Employee or contractor — payroll tax: part 3 - 01-November-2022
- Superannuation: Varying unit trust deeds to minimise risk - 01-October-2022
- NALI/NALE and SMSFs investing in companies and trusts paper - 15-September-2022
- Superannuation: BDBNs: what to look out for and what to avoid - 01-September-2022
- Superannuation: Employee or contractor — clarifying the multi-factorial test: part 2 - 01-August-2022
- Superannuation: Employee or contractor — PAYG and SG: part 1 - 01-July-2022
- Superannuation: A guide to SMSF succession planning: part 2 - 01-June-2022
- NALE/NALI paper - 26-May-2022
- Superannuation: New choice simplifies ECPI claims - 01-April-2022
- Superannuation: Are SMSF wills really “safer” than BDBNs? - 01-March-2022
- Superannuation: NALE and NALI: tax impact on contributions - 01-February-2022
- Superannuation: NALI: history and overview - 01-December-2021
- Superannuation: SMSF wills versus BDBNs - 01-November-2021
- Superannuation: SMSFs: pros and cons of adding a member - 01-October-2021
- Superannuation: SMSFs with units in unit trusts and NALI - 01-September-2021
- Superannuation: SMSF deeds: how does your supplier rate? - 01-August-2021
- Superannuation: Contribution reserving: hurdles and risks - 01-July-2021
- Superannuation: BDBNs: how long can they last in all Australian jurisdictions? - 01-June-2021
- Superannuation: SMSFs – can all income be NALI? - 01-May-2021
- Superannuation: SMSFs and 50-50 unit trusts - 01-April-2021
- NALI and NALE = NASTY paper - 24-March-2021
- Superannuation: SMSFs, LRBAs and NALI - 01-March-2021
- Superannuation: Proportioning rule: Key to many super strategies - 01-February-2021
- Superannuation: How administrative penalties are applied to SMSFs - 01-December-2020
- Superannuation: Six-member SMSFs: The pros and cons - 01-November-2020
- Superannuation: Managing the TBC and minimising excess transfer balance tax - 01-October-2020
- Superannuation: What ATO publications can be relied on? - 01-September-2020
- Superannuation: A guide to family law superannuation splitting in an SMSF - 01-August-2020
- Superannuation: Electronic execution of deeds by individuals - 01-July-2020
- Superannuation: SMSFs and rent relief due to COVID-19 - 01-June-2020
- Superannuation: SMSF succession: Minimising risk - 01-May-2020
- Superannuation: How the CGT rules work when a pension is in play - 01-April-2020
- Superannuation: What is a reversionary pension? - 01-March-2020
- SMSFs & family law & relationship breakdowns paper - 25-February-2020
- Superannuation: When SMSF advice is unlawful - 01-February-2020
- Superannuation: NALI warning: LCR 2019/D3 - 01-December-2019
- Superannuation: SMSF investment strategies: Are they a financial product? - 01-November-2019
- Superannuation: Downsizer contributions: Basics, tips and traps - 01-October-2019
- Superannuation: SMSFs investing via unit trusts - 01-September-2019
- Superannuation: Is the SG system in need of an urgent overhaul? - 01-August-2019
- Superannuation: Executors, SMSFs and conflicts of duty - 01-July-2019
- Superannuation: Reversionary pension nominations and BDBNs - 01-June-2019
- Superannuation: What ATO publications can be relied on? - 01-May-2019
- Superannuation: SMSF death benefit dispute: Re Marsella - 01-April-2019
- Superannuation: Labor’s superannuation and related proposals - 01-March-2019
- Superannuation: Who can provide taxation advice? - 01-February-2019
- Superannuation: What disqualifies you from having an SMSF? - 01-December-2018
- Superannuation: SMSF succession strategies - 01-November-2018
- Superannuation: The sole purpose test substantially clarified - 01-October-2018
- Superannuation: New CGT withholding regime: Impact on SMSFs - 01-September-2018
- Superannuation: Stocktake on recent supannuation changes - 01-August-2018
- Superannuation: Proposed SG amnesty raises opportunities and risks - 01-July-2018
- Superannuation: How the 2018 federal Budget will impact SMSFs - 01-June-2018
- Superannuation: Total superannuation balance milestones - 01-May-2018
- Superannuation: ATO compliance action penalties for SMSFs - 01-April-2018
- Superannuation: Triggering your bring-forward NCCs cap - 01-March-2018
- Super reform: Snapshot for 30 June 2018 planning paper - 22-February-2018
- Superannuation: How will the FHSS scheme work for SMSFs? - 01-February-2018
- Superannuation: CGT relief for SMSFs - 01-December-2017
- Superannuation: Reversionary transition to retirement income streams - 01-November-2017
- Is maintaining a second SMSF a Pt IVA risk? - 01-October-2017
- The new age TRIS – tips and traps - 01-September-2017
- Superannuation: Fundamentals of the proportioning rule - 01-August-2017
- Superannuation: Critical case: Wooster v Morris - 01-July-2017
- Superannuation: Understanding ECPI in view of super reforms - 01-June-2017
- Superannuation: Lump sum payment arising from a partial commutation - 01-May-2017
- Superannuation: What ATO publications can be relied on? - 01-April-2017
- Superannuation: TRIS strategies after 1 July 2017 - 01-March-2017
- Superannuation: Transitional CGT relief for pension and TRIS assets for FY2017 - 01-February-2017
- Superannuation: ATO’s revised view on LRBAs and the NALI risk - 01-December-2016
- Superannuation: The $1.6m transfer balance cap explained - 01-November-2016
- Revised contribution proposals paper - 20-October-2016
- Superannuation: Accountants and the new AFSL regime - 01-October-2016
- Superannuation: Automatically reversionary pensions and super reform - 01-September-2016
- Superannuation: Proposed superannuation reforms - July 2016 - 01-August-2016
- Superannuation: $1.6m balance cap examined - More tax on death benefits - 01-July-2016
- Superannuation: New $500,000 lifetime cap is bad law - 01-June-2016
- Superannuation: Changing SMSF trustees - Tips and traps - 01-May-2016
- Superannuation: The advantages of conditional membership in an SMSF - 01-April-2016
- Superannuation: Transferring foreign super fund amounts to an Australian resident - 01-March-2016
- Superannuation: Reconsidering incorporated contractors in an SG context - 01-February-2016
- Superannuation:SMSFs investing via unit trusts - 01-December-2015
- Superannuation: Amendments to the superannuation guarantee charge - 01-November-2015
- Superannuation: Accountants planning to have or not to have an AFSL after mid-2016 - 01-October-2015
- Superannuation: What wins out - an ARP or a BDBN? - 01-September-2015
- Superannuation: The changing landscape of insurance in SMSFs - 01-August-2015
- Superannuation: The legal minefield of BDBNs - 01-July-2015
- Superannuation: Managing tax losses in an SMSF - 01-June-2015
- Superannuation: Another BDBN fails due to poor SMSF documents - 01-May-2015
- Superannuation: Temporary incapacity can provide welcome relief - 01-April-2015
- Superannuation: Paying a pension in kind using the partial commutation strategy - 01-March-2015
- Superannuation: SMSF borrowing - 01-February-2015
- Superannuation: SMSF succession strategies - 01-December-2014
- Superannuation: ATO provides clarification on TRIS strategies - 01-November-2014
- Superannuation: ID 2014/23 and loans to trusts - 01-October-2014
- Superannuation: LRBAs and related party leases: What you need to know - 01-September-2014
- Superannuation: SMSFs buying overseas property – Tips and traps - 01-August-2014
- Superannuation: Independent contractors’ recent wins against ATO - 01-July-2014
- Superannuation: Non-arm’s length SMSF loans = huge tax bill! - 01-June-2014
- Superannuation: Cross-insurance in an SMSF - 01-May-2014
- Superannuation: TR 2010/1: Did the ATO get it right? - 01-April-2014
- TR 2013/D7 – Apportioning SMSF expenses - 01-March-2014
- Superannuation: SMSF trustees – Disqualified due to dishonest conduct - 01-December-2013
- What's hot in super paper - 10-October-2013
- Superannuation: Automatic pension reversion: Still worthwhile? - 01-October-2013
- Superannuation: International issues facing SMSFs today - 01-September-2013
- Small business CGT relief and related party transactions paper - 29-August-2013
- Superannuation: Pension changes - The saga continues - 01-June-2013
- Superannuation: Seeking compensation for defective ATO administration - 01-May-2013
- Tax education: What happens when SMSF trustees don’t agree? - 01-March-2013
- Superannuation: Excess contributions tax - 01-February-2013
- Superannuation: Auto-reversionary pensions after the MYEFO - 01-December-2012
- Superannuation: Making pensions reversionary “mid-stream” - 01-November-2012
- Superannuation: Related party lending and SMSFs - Has the ATO really given a “carte blanche”? - 01-October-2012
- Superannuation: Latest SMSF borrowing developments - 01-August-2012
- Superannuation: When is a grandchild financially dependent on a grandparent? - 01-July-2012
- International issues facing SMSFs today - 01-May-2012
- Superannuation: Temporary residents and superannuation - 01-April-2012
- Superannuation: FY 2012 SMSF checklist - 01-February-2012
- Superannuation: SMSF succession planning for advisers - 01-November-2011
- Superannuation: SMSF succession planning - 01-August-2011
- Superannuation: SMSF borrowings: The intricacies of the holding trust - 01-June-2011
- Superannuation: Thinking about your pensions - 01-May-2011
- SMSFs investing in property and borrowing paper - 02-March-2011
- Superannuation: SMSFs investing in unit trusts - 01-December-2010
- Superannuation: Practical advantages of an SMSF corporate trustee - 01-November-2010
- ATO clarification for super funds borrowing - 01-October-2010
- Superannuation: Integrated SMSF succession planning - 01-August-2010
- Superannuation: Henry and Cooper — what does it mean for you? - 01-June-2010
- Superannuation: Greater certainty for SMSF borrowing arrangements - 01-May-2010
- Superannuation: What is a Contribution? - 01-April-2010
- Succession to a SMSF - 01-March-2010
- Superannuation: Insurance in super funds - 01-December-2009
- SMSFs and non-arm’s length (special) income - 01-October-2009
- Superannuation update: Key ruling on guarantees and contributions - 01-September-2009
- Real estate development and SMSFs paper - 24-July-2009
- Superannuation: The hot issues paper - 13-March-2009
- Caution for SMSF trustees travelling overseas - 01-February-2008
- Superannuation - 2006 Budget update - 01-November-2006
- 2006/07 Budget super news - 01-June-2006
- International issues & superannuation - 01-June-2006
- Superannuation and estate planning strategies paper - 11-May-2006
- Superannuation and pension strategies paper - 08-October-2005
- SMSF deeds varied via web. The risks! - 01-August-2005
- Succession planning issues seminar paper - 16-November-2004
- Defined Benefit Pensions - following budget changes - 01-August-2004
- Elections for Superannuation Funds & Unit Trusts seminar paper - 09-June-2004
- Pensions in Self Managed Superannuation Funds & Estate Planning convention paper - 02-April-2004
- Self managed super fund pensions and PDS - 01-February-2004
- Superannuation and Residency - 01-June-2003
- Forfeiture - 01-July-2002
- PSI and Superannuation - 01-September-2001
- Investments and entity tax - 13-March-2001
- Superannaution: golden handshakes and RBL planning - 01-October-1999
- Retirement & Restructuring Planning - 27-July-1999
- New investment rules - 09-June-1999
- Superannuation workshop - 09-June-1999
- Making allocated pension strategies work for you - 01-April-1999
- Bad medicine - 01-July-1998
- D.I.Y. super funds and trusts - 04-June-1998
- Planning Issues Estate/Business Succession - 30-July-1997
Click here to expand/collapse more articles by Daniel BUTLER.
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