Australia: Retirement, Superannuation & Pensions

Subscribe
Employment law and labour law articles and thought leadership, podcasts, videos and webinars from expert sources across the legal world. Explore articles covering topics such as Discrimination, Employee Benefits and Compensation, Health and Safety, Unfair/Wrongful Dismissal, Whistleblowing, Employment Rights, Outsourcing and Redundancy.
Article
Understanding Special Disability Trusts: A Guide For Families
For families caring for a person with a severe disability, understanding how to provide long-term financial security while maintaining access to social security benefits presents unique challenges. Special Disability Trusts offer a structured legal solution with significant asset-test exemptions and gifting concessions, but navigating the complex eligibility requirements, compliance obligations, and determining whether this structure suits your family's circumstances requires careful consideration.
Australia Family
CG
Coleman Greig Lawyers
Article
Hidden Liabilities In Contractor Arrangements
The High Court's Personnel Contracting decision fundamentally changed how businesses must assess worker relationships, revealing that ABNs and contractor agreements alone don't determine employment status. When the ATO or state revenue authorities reclassify these arrangements, businesses face retrospective liabilities across PAYG withholding, superannuation, and payroll tax that can transform healthy balance sheets into insolvency scenarios.
Australia Employment
W
Worrells
Video
It Depends – Can A Limited Recourse Borrowing Trust Acquire More Than One Asset? (Video)
Under Australian superannuation law, limited recourse borrowing arrangements typically require separate bare trusts for each asset acquired by an SMSF. However, certain exceptions allow multiple assets to be held in a single bare trust, including identical assets purchased simultaneously, permanent fixtures spanning multiple titles, and assets legally required to be dealt with together. Understanding these nuanced rules is critical to avoid serious compliance, tax, and duty implications.
Australia Wealth Mgt
CG
Cooper Grace Ward
Article
LRBAs Are Not Dead: What Are Some Options To Use LRBAs Moving Forward?
Recent legislative changes have restricted how self-managed superannuation funds can use limited recourse borrowing arrangements, particularly for residential property acquisitions. Business owners and primary producers may still leverage these arrangements to acquire commercial premises and farming land through their SMSFs. Understanding the new definition of business real property and available investment options is crucial for SMSF trustees navigating these regulatory changes.
Australia Wealth Mgt
BP
Bennett & Philp Lawyers
Video
It Depends – Am I Affected By The Ban On SMSFs Borrowing To Buy Residential Real Estate? (Video)
The Australian government's 2026 federal Budget introduced significant changes to self-managed superannuation fund (SMSF) borrowing rules, restricting property purchases to 'business real property' only. Understanding the strict conditions, cutoff dates, and exemptions for existing arrangements is crucial for SMSF trustees considering property investments. This analysis explores what the new borrowing ban means for residential real estate purchases and how it affects current SMSF property holders.
Australia Wealth Mgt
CG
Cooper Grace Ward
See more

Latest Videos

See more