Vesting Deed. Deed of Variation for the Smith Superannuation Fund. 39 Stirling Highway Nedlands WA 6009

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39 Stirling Highway Nedlands WA 6009 Telephone: 08 6389 0100 Toll Free:1800 14 16 12 Mobile: 0477 796 959 Mobile: 04 777 969 59 legalconsolidated.

1 39 Stirling Highway Nedlands WA 6009 Telephone: Toll Free: Mobile: Mobile: legalconsolidated.com Deed of Variation for the Smith Superannuation Fund Vesting Deed Legal Consolidated s Reference: : Legal Consolidated Barristers & Solicitors

2 The Smith Superannuation Fund Page 1 This Vesting Deed is made by: Georgia Kay Smith of 48 Dove Street, Joondalup, Perth, Western Australia 6027 Australia Bellow Pty Ltd ACN of Suite 4/10 Saint Georges Terrace, Perth, Western Australia 6000 Australia (collectively Trustee) Anne Marie Smith of 89 Blue View Terrace, Scarborough, Western Australia 6019 Australia You can build this document here: Andrew Jay Williams of 7 Mutiny Terrace, East Perth, Western Australia 6004 Australia Sarah Jane Smith of 4 Ocean Drive, Cottesloe, Western For Australia a full list 6011 of documents Australia you can build on our law firm's website see here: (collectively Member) 1. Fund Vesting 1. The Trustee are the current trustees of the self-managed superannuation fund known as the Smith Superannuation Fund established by a deed dated 2 July, 2008 as that deed is amended from time to time (Deed). 2. The current members are Anne Marie Smith, Andrew Jay Williams and Sarah Jane Smith. 3. The Trustee has satisfied itself, or sought professional advice, that the Deed allows for the vesting, of the Smith Superannuation. 4. The Trustee varies the Deed effective from, unless the Trustee decides by minute otherwise when the Deed of Vesting is signed (Start Date). 2. Dictionary 1. Unless a contrary intention appears: Beneficiary a person immediately and absolutely entitled to a Benefit under this Deed for a member and it only includes a member where that member is immediately and absolutely entitled to a Benefit for another member Benefit an amount payable out of the Fund to or for a member or Beneficiary expenses whether payable, likely to become payable, current, future, contingent or actual all liabilities, costs and expenses in maintaining the Fund including, reimbursements, tax (including on contributions, shortfall components, surcharge and income, on unrealised gains, advanced tax instalments and notional surcharge amounts), tax credits, levies, charges, fees adjustment credits, roll-over payments, payment from a pension account, insurance and annuity policies, forfeited amounts, negative earnings, contributions splits, valuation deficiency, disposal losses and an equalisation account

3 The Smith Superannuation Fund Page 2 Member a person admitted as a member under the terms of the Deed, duly recorded as a member and has not ceased to be a member and currently: Anne Marie Smith of 89 Blue View Terrace, Scarborough, Western Australia 6019 Australia Andrew Jay Williams of 7 Mutiny Terrace, East Perth, Western Australia 6004 Australia Sarah Jane Smith of 4 Ocean Drive, Cottesloe, Western Australia 6011 Australia Responsible Authority as the case requires, the relevant body responsible for superannuation including the Australian Taxation Office, the Australian Prudential Regulation Authority and the Australian Securities & Investments Commission SIS Act the Superannuation Industry (Supervision) Act 1993 Build the legal document at SIS Legislation all superannuation acts, including, together with their regulations and legalconsolidated.com.au - telephone administrative guidelines, including, by way of example: us. We can help you complete the a. SIS Act and SIS Regulations questions. b. Superannuation Legislation (Consequential Amendments and Transitional Provisions) Act 2011 On law firm's website you: c. Superannuation (Financial Assistance 1. retain funding) legal Levy professional Act 1993, privilege Superannuation (Resolution of 2. Complaints) benefit from Act 1993, the Superannuation law firm's PI (Rolled-Over Benefits) Levy Act 1993 insurance d. Superannuation Industry (Supervision) Consequential Amendments Act 1993, Superannuation Supervisory Levy 3. receive Amendment legal Act advice 1993 e. Occupational Superannuation Standards 4. get a signed Amendment letter Act on 1993 our law f. Superannuation Act 2005, Superannuation firm's letterhead Act 1990, with Superannuation the legal Act 1976 document. g. Superannuation (Productivity Benefit) Only a Act law 1998 firm provides the above. h. Superannuation Benefits (Supervisory We also Mechanisms) offer a 100% Act 1990 money back i. Superannuation (Family Law - guarantee Superannuation Act every 1922) document Orders 2004 you and Superannuation (Family Law - Superannuation Act 1976) Orders 2004 build. j. Superannuation Guarantee (Administration) Act 1992 Dr Brett Davies, Partner SIS Regulations Superannuation Industry (Supervision) Regulations 1994 Superannuation law includes: a. SIS Legislation b. any common law or law including the Corporations Act 2001 and the Social Security Act 1991, relating to superannuation or the taxation of superannuation c. any lawful requirement to the Fund by a Responsible Authority

4 The Smith Superannuation Fund Page 3 d. any other body that has responsibility for the regulation of superannuation including an Asset-test Exempt Pension e. changes to any superannuation law after the date of this Deed f. any proposed law or lawful requirement that the Trustee believes may have retrospective effect Tax Act Income Tax Assessment Act 1936 and Income Tax Assessment Act 1997 as appropriate 2. Unless the Trustee, from time to time, states otherwise, and subject to a contrary intention, these terms have the same meaning, as per the SIS Legislation, as the case requires: actuary, annuity, approved auditor, approved deposit fund, binding death benefit notice, cash, civil penalty order, eligible roll-over fund, gainful employment, growth pensions, This interdependency is a sample of the relationship, document mandated you employer contributions, non-binding nomination form, pension age, pension are building on our law firm's dependant, preservation age, regulated superannuation fund, self-managed superannuation fund, shortfall website. component, superannuation fund, transition to retirement pension, unrestricted non-preserved benefit and also under the Tax Act approved deposit fund, excess questions contributions, the document member and release our authority, transitional employment termination payment letter may be different. 3. No Resettlement We have a 100% money back 1. This Deed of Vesting is supplemental guarantee. to the Deed. For any This reason Deed of you Vesting can amends the Deed in all Australian jurisdictions. return the document to us for a full 2. If any of the terms of the Deed are inconsistent with the terms of this Deed of Vesting, then the terms of this Deed of Vesting refund. prevails. However, this Deed of Vesting in no way constitutes a resettlement of the Smith Superannuation Fund or any part of it. If anything in the Deed of Vesting establishes a resettlement of the Smith Superannuation Fund then the applicable words are read Dr down Brett so Davies as not to constitute a resettlement. 3. The Deed of Vesting is interpreted Partner to avoid any illegality. If any clause is nonetheless illegal, it is severed from the Deed of Vesting to the extent of the illegality. 4. The Deed of Vesting is read down so that no mandatory superannuation law, taxation law, duty or impost (both State and federal) or Responsible Authority direction from time to time, is contravened that would lead to an unfavourable taxation position. 5. Every part of this Deed of Vesting, every clause and term are subservient to the above clauses. 4. Protecting grandfathered structures & defined benefits In house asset rules Depending how you answer the 1. If any clause in this Deed of Vesting adversely affects the grandfathering provisions for any structures or transactions that the Smith Superannuation Fund has in place for the in-house asset rules including for sections 71A to 71E Superannuation Industry

5 The Smith Superannuation Fund Page 4 (Supervision) Act 1993 then the offending words are read down so as not to adversely affect any such transactions or structures that are in place. Defined Benefit Pensions 2. The Deed of Vesting is read down so as to preserve any payments of defined benefit pensions and any other pensions and payments. Any power to pay a defined benefit pension (under the Deed) is preserved. Accrued Benefits preserved 3. This Deed of Vesting is not intended to prejudicially affect or reduce any entitlement or Benefit that has accrued. This Deed We of founded Vesting the is read first down, on-line as document required, to website give effect to this clause. Our law firm s partners started the first on-line document 5. Vesting As of the Start Date, there being: 18,422 legal documents. Telephone us any-time for legal advice on how to answer the questions to build your 1. no tax owing under the Tax Act document. 2. no expenses Remember you are dealing directly with a law firm s website, 3. no benefit owing to a Beneficiary or member therefore you get 4. no assets or entitlements 1. Legal advice the Smith Superannuation Fund 2. is Lawyer now vested insurance and wound up pursuant to the SIS Legislation and Superannuation law. 3. Lawyer s letter 4. Retain Legal Professional Privilege. 6. Signing the Deed of Vesting in different locations The Deed of Vesting may be executed by signing identical documents (counterpart). 7. Interpreting the Deed website in Australia. Our partners have generated over In the Deed of Vesting unless the context indicates a contrary intention: 1. headings are for convenience only and do not affect the interpretation Dr Brett Davies, Partner 2. a reference to a person includes a reference to: individual; body corporate (wherever incorporated); body politic; association of persons (whether incorporated or unincorporated) partnership; trust; superannuation fund, person in the capacity as a trustee, custodian or personal representative of a deceased estate 3. the plural includes the singular and vice versa and a reference to any gender include every other gender or no gender 4. a reference to the Deed or Deed of Vesting includes a reference to any amendment, novation, Vesting, supplemental deed or replacement from time to time 5. references to any party to this Deed of Vesting include its successors or permitted assigns 6. references to laws in the Deed of Vesting refer to those laws as amended as consistent with the overall purpose of the Deed of Vesting and does not lead to an anomaly 7. reference to any statute, subordinate legislation or instrument includes all statutes, subordinate legislation and instruments amending, modifying, consolidating, re-writing, re-enacting or replacing them and a reference to a statute include all subordinate legislation and instruments made under that statute

6 The Smith Superannuation Fund Page 5 8. if any part of the Deed of Vesting is or becomes invalid, then that does not affect the validity of the remainder of the Deed of Vesting Executed as a Deed on 20 SIGNED, SEALED AND DELIVERED by Georgia Kay Smith: (Signature of witness) Georgia Kay Smith You can build this document here: (Name of witness) EXECUTED for and on behalf For of a full list of documents you can build on our law Bellow Pty Ltd firm's website see here: ACN by authority of its Directors in accordance with section 127 of the Corporations Act 2001 (Cth) Signature of Director or Secretary Signature of Director (if a 2 nd ) SIGNED, SEALED AND DELIVERED by Anne Marie Smith: (Signature of witness) Anne Marie Smith (Name of witness)

7 The Smith Superannuation Fund Page 6 SIGNED, SEALED AND DELIVERED by Andrew Jay Williams: (Signature of witness) Andrew Jay Williams (Name of witness) SIGNED, SEALED AND DELIVERED by Sarah Jane Smith: (Signature of witness) Sarah Jane Smith Build the legal document at legalconsolidated.com.au - telephone us. (Name of witness) We can help you complete the questions. On law firm's website you: 1. retain legal professional privilege 2. benefit from the law firm's PI insurance 3. receive legal advice 4. get a signed letter on our law firm's letterhead with the legal document. Only a law firm provides the above. We also offer a 100% money back guarantee on every document you build. Dr Brett Davies, Partner

8 Minute Book page number. Vesting Minutes for the Smith Superannuation Fund Resolution by the Trustees On day of..20. Georgia Kay Smith of 48 Dove Street, Joondalup, Perth, Western Australia 6027 Australia Bellow Pty Ltd ACN of Suite 4/10 Saint Georges Terrace, Perth, Western Australia 6000 Australia (collectively Trustee) Quorum: It was noted that a quorum was present at the meeting. Notice of Meeting: It was noted that all Trustees received notice of this meeting and that all consent to the meeting being held and waive any requirement for any specified period of the This is a sample of the document you are notice of the meeting. It was resolved unanimously that the meeting is validly constituted regardless of any failure to give notice building as on required our law under firm's any website. rules, constitutions or the Corporations Act. Depending how you answer the questions Chairperson: It was resolved that the person signing these minutes be the chairperson the document and our letter may be (Chairperson). different. (I) Minutes The minutes of the previous meeting of the Trustee were read and confirmed. We have a 100% money back guarantee. (II) Exercise of powers For any reason you can return the The chairperson noted that the resolutions document to be us passed for a full at this refund. meeting are pursuant to the powers and discretions conferred on the Trustee as trustee at law and by the deed of settlement establishing this Trust. Dr Brett Davies (III) Resolution to allocate Fund Partner Capital The Trustee notes that all income Legal and Consolidated capital of the Fund Barristers has been & Solicitors paid, applied and appointed to or for the benefit of those beneficiaries as are entitled under the terms of the Smith Superannuation Deed. It is further noted that the Trustee settled any outstanding creditors and beneficiary s loan accounts as well as all taxes and duties prior to the distribution. (V) Certificate of Vesting The Trustee and Member have agreed and have signed the tabled Certificate of Vesting (V) Vesting of Trust The Trustee and Member, acting unanimously and in agreement, agree to vest and determine the Smith Superannuation Fund according to the authority granted of the Deed. As of this date, the Deed is now fully vested and has now determined.

9 Closure: There being no further business the meeting was declared closed. Signed as a true and correct record of the meeting immediately after the meeting.... Chairperson

This certificate serves as a receipt and discharge of all liabilities and obligations

10 CERTIFICATE of VESTING for the Smith Superannuation Fund By this deed and according to the applicable laws of the relevant jurisdictions, the Fund vests absolutely. This certificate serves as a receipt and discharge of all liabilities and obligations of the trustees and officials of the Smith Superannuation Fund. Date Trustee(s) Date Members(s)

Checklist for Winding up the Smith Superannuation Fund You may want to use the checklist below to confirm that you have done everything required to vest your trust.

11 Checklist for Winding up the Smith Superannuation Fund You may want to use the checklist below to confirm that you have done everything required to vest your trust. You need to have distributed all property and assets of the trust and paid all expenses taxes. SMSF Wind-Up Checklist All Fund property has been vested according to the Deed and Superannuation Law Done (tick box) Taxation obligations (in particular, CGT and Duty) have been taken into account. Fund liabilities have been discharged. Trustees have met and resolved to wind up the Fund Deed of Vesting has been signed by Trustees and Members and witnessed. Certificate of Vesting signed and dated Final accounts of the Fund have been prepared. Read your super fund s Deed, as it may contain vital information about winding up your fund. All activity statements are up to date. All assets and member contributions have been dealt with as required by the Superannuation Laws and Deed. An audit conducted by an approved auditor for the income year to date.

12 Checklist for the Smith Superannuation Trust Page 2 (When you are winding up your fund, you still need to have an audit completed before you can lodge your SMSF annual return.) The fund s final SMSF annual return is completed

Our Reference: Enquiries: Dr Brett Davies Direct Telephone: 08 6389 0400 Email: brett@legalconsolidated.

13 Our Reference: Enquiries: Dr Brett Davies Direct Telephone: Thursday, 6 July 2017 Georgia Kay Smith 48 Dove Street Joondalup, Perth WA 6027 Australia Bellow Pty Ltd (ACN ) Suite 4/10 Saint Georges Terrace Perth WA 6000 Australia Vesting the Smith Superannuation Fund Thank you for building on our website the attached documents to wind up (vest) your Self-Managed Superannuation Fund (SMSF). These documents are: 1. The Vesting Deed, 2. Vesting Minutes 3. Checklist for Winding up an SMSF 4. Certificate of Vesting Provided you are satisfied that the documents are according to your instructions, please arrange for all parties to sign and date all copies. Why terminate the Self-managed Super Fund? There are many reasons why it may have become necessary for you to wind up your Self Managed Super Fund. They may include: The relationships between members or directors has changed You no longer have the time or interest to run the SMSF The fund's investments would be managed for effectively with a different type of fund What do I need to terminate the SMSF?

14 Letter for the Smith Superannuation Trust Page 2 1. You will need to pay out or rollover the balance of members super to another fund, which may involve selling assets. 2. A final audit must be completed before you lodge the last SMSF annual return. Remember to let your auditor know that the fund is being wound up. 3. You need to pay any outstanding tax and other debts before you close your fund s bank account. 4. A resolution must be passed determining that the Fund is to be vested (terminated). 5. The final accounts of the fund must be prepared by your acountant We have included a checklist for your information which is attached. A summary of the requirements are: 1. All Fund property must be vested according to the Deed and Superannuation Law 2. Taxation obligations (in particular, CGT and Duty) taken into account 3. Fund liabilities discharged 4. Trustees have met and resolved to wind up the Fund 5. Deed of Vesting signed by Trustees and Members and witnessed. 6. Certificate of Vesting signed and dated 7. Final accounts of the Fund prepared 8. All activity statements up to date 9. All assets and member contributions dealt with as required by the Superannuation Laws and Deed 10. An audit conducted by an approved auditor for the income year to date (When you are winding up your fund, you still need to have an audit completed before you can lodge your SMSF annual return.) 11. The fund s final SMSF annual return is completed Thank you for your instruction in this matter. Please telephone me if you need to discuss anything further. Yours sincerely, Dr Brett Davies, CTA, AIAMA, BJuris, LLB, Dip Ed, BArts(Hons), LLM, MBA, SJD LEGAL CONSOLIDATED BARRISTERS & SOLICITORS

Bare Trust Deed. Legal Consolidated s Reference: bkd:6312:13 Your Reference:

Bare Trust Deed. Legal Consolidated s Reference: bkd:6312:13 Your Reference: Build the legal document at legalconsolidated.com.au - telephone us. We can help you complete the questions. On law firm's website you: 1. retain legal professional privilege 2. benefit from the law firm's