Cooper Grace Ward’s specialist superannuation team provides the full range of legal services to assist self-managed superannuation fund (SMSF) trustees, their administrators, accountants, financial planners, auditors and other advisers.

Our team includes two SMSF Specialist Advisors who work closely with our other teams, including the estate planning, tax and revenue, property and banking and finance teams to provide practical outcomes for our clients.

For more information on establishing companies, trusts and superannuation funds, please visit the CGW Structures website.

Our services in this area include:

Advice, compliance and strategy

  • compliance advice in relation to all aspects of the Superannuation Industry (Supervision) Act 1993 (Qld) and regulations
  • advice on investment structures including limited recourse borrowing arrangements, unrelated unit trusts, ungeared unit trusts, pre-1999 unit trusts and private companies
  • advice in relation to SMSF participation in property development arrangements
  • advice on the taxation of superannuation funds (including non-arm’s length income issues and residency), pensions, redundancy payments and salary sacrifice arrangements
  • special purpose estate planning strategies and solutions
  • contribution and benefit payments advice
  • excess contributions tax assessment advice
  • implementing in-specie contributions
  • advice on succession 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.

Structuring and documentation

  • establishing and winding up an SMSF
  • limited recourse borrowing arrangements and other investment structures
  • pension documents, including transition to retirement and reversionary pensions
  • binding nominations, enduring powers of attorney and other tailored succession/estate planning documentation
  • trust deed updates including change in trustees
  • new special purpose trustee companies
  • unitholders agreements tailored for SMSF investment issues
  • property leases tailored to deal with SMSF investment issues.

ATO dealings

  • voluntary disclosures
  • application for Commissioner’s discretion
  • private rulings and SMSF determinations
  • objections and AAT hearings.