Skip to main content
Daniel Butler on Muck Rack

Daniel Butler

Denmark
As seen in: JAMA (The Journal of the American Medical Association), JAMA: Journal of the American Medical Association, Product Hunt, SMSF Adviser, The SMSF Adviser Show
Gone Bluesky 👋 (might dip in here from time to time)

Get in touch with Daniel

Contact Daniel, search articles and posts on X, monitor coverage, and track replies from one place.

Learn more about Muck Rack

Actions

Share this page

Articles

Proposed changes to the taxation of discretionary trusts from 1 July 2028

|
By Daniel Butler, Fraser Stead, Tim Ly
| dbalawyers.com.au
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 with the closing date for submissions due by 31 July 2026 (ie, there are only 17 business days to prepare a submission on a very...
Open in Who Shared Issue with article?

New LRBA interest rates — what this and the negatively gearing changes mean for SMSFs

|
By Daniel Butler, Bryce Figot
| dbalawyers.com.au
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 harbour terms in ATO Practical Compliance Guidelines PCG 2016/5.
Open in Who Shared Issue with article?

What does your professional indemnity (PI) policy say?

|
By Daniel Butler, Fraser Stead
| dbalawyers.com.au
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.
Open in Who Shared Issue with article?
See all 39 licensed articles (40 Total)