Annual Update Service Online Ordering COVID-19 INFO CENTRE The Merchant case provides valuable guidance for SMSF trustees August 10, 2026 ATO , SMSF cases & decisions , Taxation OVERVIEW In April 2025, the Full Court of the Federal Court of Australia handed down its decision in Merchant v Commissioner of Taxation [2025] FCAFC 56. This decision was appealed to the High Court, whose decision is still to be finalised. This article is therefore prepared on the basis of the Full Court decision and [ read more ] UK inheritance tax impacts SMSF members August 5, 2026 Pensions , SMSF deeds , Succession planning , Taxation , Trustee education Background This article covers recent changes to the UK Inheritance Tax (IHT) regime, involving changes to the calculations of the value of a person’s estate such that it includes unused pension funds and pension death benefits (Pension Benefits). We also discuss the impact that binding death benefit nominations (BDBNs) have for IHT purposes prior to [ read more ] LRBAs will soon be limited to business real property and exclude residential property (Revised version 31 July 2026) July 31, 2026 ATO , Limited recourse borrowing arrangements , SMSF compliance , SMSF strategy , Taxation , Trustee education The Albanese Government’s deal with the Greens to secure passage of the first tranche of its major tax changes has placed limited recourse borrowing arrangements (LRBAs) back in the spotlight. We outline below the changes to the LRBA rules that apply from 10 August 2026 reflected in the Treasury Laws Amendment (Tax Reform No. 1) [ read more ] LRBAs will soon be limited to business real property and exclude residential property (Revised version 20 July 2026) July 20, 2026 ATO , Limited recourse borrowing arrangements , SMSF compliance , SMSF strategy , Taxation , Trustee education The Albanese Government’s deal with the Greens to secure passage of the first tranche of its major tax changes has placed limited recourse borrowing arrangements (LRBAs) back in the spotlight. We outline below the press releases in which both parties reached agreement on changes to the LRBA rules, and discuss the amendment moved by Senator [ read more ] Proposed changes to the taxation of discretionary trusts from 1 July 2028 (Revised version 9 July 2026) July 15, 2026 Investments , Succession planning , Taxation , Trustee education The Government’s proposed minimum 30% non-refundable tax credit (NRT Credit) on trustees of discretionary trusts (DTs) announced in the Federal Budget on 12 May 2026 will have a significant impact on tax planning and investment structures, including impacting SMSFs. The Treasury Consultation Paper (C-Paper) in respect of these changes was released on 8 July 2026 [ read more ] New LRBA interest rates — what this and the negatively gearing changes mean for SMSFs July 13, 2026 ATO , Limited recourse borrowing arrangements , SMSF compliance , SMSF strategy , Taxation , Trustee education This article explores the impact on negatively geared SMSFs from: the new limited recourse borrowing arrangement (LRBA) related party interest rates; and the changes in the 2026–27 Budget. New LRBA related party interest rates Many SMSFs that borrow do so from a related party lender. In this case, SMSFs often choose to replicate the safe [ read more ] What does your professional indemnity (PI) policy say? July 10, 2026 Announcements , ATO , Audit , SMSF compliance , SMSF strategy , Taxation Accounting firms that set up and manage complex tax structures, such as family discretionary trusts (FTs), unit trusts and self managed superannuation funds (SMSFs), should be aware of the relevant clauses of their PI policy. The ATO’s renewed focus on certain tax issues relating to these structures, including non-arm’s length income (NALI), Division 7A loans, [ read more ] Planning for loss of capacity – a diagnosis does not need to be the end of the road July 7, 2026 Corporate trustees , SMSF cases & decisions , SMSF compliance , SMSF strategy , Succession planning , Trustee education A discussion about capacity to make decisions can focus on what control means, how it can be maintained with assistance, and what the client wants to happen when decision-making capacity is lost. Such discussions can be used to equip individuals with the mechanisms to preserve control and agency, whilst taking advantage of assistance and delegation [ read more ] Changes to trustee-member rules allow Public Trustees to appoint a trustee/director of an SMSF July 3, 2026 SMSF cases & decisions , SMSF compliance , SMSF deeds , SMSF strategy , Taxation , Trustee education On 30 June 2026, Parliament passed important amendments to section 17A of the Superannuation Industry (Supervision) Act 1993 (Cth) (SISA) as part of the Treasury Laws Amendment (Delivering an Efficient and Trusted Tax System) Bill 2026 (Bill). What are the trustee/member rules Section 17A of the SISA sets out the rules that determine whether a superannuation [ read more ] Advantages of the DBA Lawyers SMSF deed (2026-27) July 1, 2026 Announcements , Federal Budget , Pensions , SMSF compliance , SMSF deeds , SMSF strategy , Succession planning , Trustee education DBA Lawyers latest SMSF governing rules and related documents include many value-added features. This article briefly explains why our SMSF documents are the best available. Recent changes to DBA Lawyers’ SMSF governing rules Our latest DBA Lawyers’ SMSF governing rules (version 2026-27) includes the following updates: powers surrounding management and provision of information for the [ read more ] The Merchant case provides valuable guidance for SMSF trustees UK inheritance tax impacts SMSF members LRBAs will soon be limited to business real property and exclude residential property (Revised version 31 July 2026) LRBAs will soon be limited to business real property and exclude residential property (Revised version 20 July 2026) Proposed changes to the taxation of discretionary trusts from 1 July 2028 (Revised version 9 July 2026) New LRBA interest rates — what this and the negatively gearing changes mean for SMSFs

What does your professional indemnity (PI) policy say? Planning for loss of capacity – a diagnosis does not need to be the end of the road Changes to trustee-member rules allow Public Trustees to appoint a trustee/director of an SMSF Advantages of the DBA Lawyers SMSF deed (2026-27) Download date: 18/08/2026 Copyright © DBA Lawyers Pty Ltd. As a law firm DBA Lawyers Pty Ltd is not licensed to give financial product advice under the Corporations Act 2001 (Cth). Home | Sitemap | Legal Notice | Costs agreement & disclosure | Glossary | Contact Liability limited by a scheme approved under Professional Standards Legislation © DBA Lawyers ABN: 74 120 513 037