Rebecca van Langenberg Special Counsel
A highly experienced commercial lawyer specialising in superannuation, funds management and private wealth management, Rebecca is a sought after lawyer and a valuable asset in navigating the complex regulatory maze in the funds space.
Rebecca’s areas of expertise include public offer superannuation funds & managed funds, self-managed superannuation funds, private wealth management, AFSL licencing, and corporate governance and regulatory compliance. She also has tax and structuring advice experience within the superannuation context and supports various practice areas with high level advice, including workplace relations and tax.
Rebecca’s clients include public offer superannuation funds and self-managed superannuation funds, fund managers, accountants, family-owned businesses and high net wealth individuals. Rebecca focuses on providing strategic and commercially focused advice in delivering client outcomes.
Rebecca is also experienced in liaising with the Australian Taxation Office (ATO) and other regulatory bodies in an audit context and to resolve disputes relating to contraventions of superannuation and taxation law, including making voluntary disclosures and negotiating outcomes through the ATO’s in-house facilitation process.
Rebecca is a regular speaker and presenter on superannuation and writes regularly on legal updates in the space.
Key focus areas:
- Public offer superannuation funds & managed funds
- Self-managed superannuation funds
- Private wealth management
- AFSL licencing, corporate governance & regulatory compliance
- Structuring and documenting the intergenerational transfer of a family business involving share buy backs and the transfer of the business premises to superannuation.
- Structuring complex investments involving superannuation fund borrowing arrangements, property development and investments in related and unrelated companies and trusts, including pre-11 August 1999 unit trusts.
- Successfully objecting to a tax assessment of approximately $14 million for the trustee of a self-managed superannuation fund regarding the exempt current pension income exemption, through the ATO’s in-house facilitation process.
- Negotiating outcomes for fund trustees at all stages, from investigations and audits to voluntary disclosures.
- Advising on and assisting in the implementation of rectification plans for in house asset breaches and potentially non-compliant superannuation funds.
- Preparing and reviewing disclosure documents, annual reports, periodic statements and advertising material.
- Advising on superannuation guarantee obligations and choice of fund requirements, including the distinction between common law, deemed employees and independent contractors and the director penalty provisions.
- Structuring SMSFs where members are deceased, overseas or have lost capacity.
- Advising and restructuring legacy pensions, including market linked pensions and complying lifetime pensions.
- Structuring and advising on the superannuation and tax aspects of in-specie contributions of shares and property to superannuation.
- Providing advice on all aspects of the taxation of superannuation, including taxation of contributions, earnings and benefit payments and non-arm’s length income provisions.
- Advising on structuring a $30 million property development involving a self managed superannuation fund trustee investing in a unit trust arrangement.
- Providing advice on structuring and implementing a financing arrangement for a property development joint venture involving a number of self managed superannuation funds.
- Advising employees on their ability to transfer stapled securities to be issued under an employee share scheme to the employees’ respective self managed superannuation funds as part of a management buy out.