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Superannuation - 2009 National Roadshow paper

Publication date: 25 Mar 09

Source: NATIONAL DIVISION, THE TAX INSTITUTE

Abstract:

This paper covers:

• recent superannuation developments:
  • recent SMSF cases
  • TA 2009/1 – Superannuation Illegal Early Release Arrangements
  • Family law (de facto) Bill receives assent
  • Same Sex Relationships Act receives assent
  • SMSFR 2008/D4 – Borrowing in Superannuation Funds
  • SMSFR 2008/D5 – In-House Asset Definitions
  • SMSFD 2008/3 – Binding Death Benefit Nominations in a SMSF
  • excess transitional non-concessional contributions
  • SG and OTE – SGR 2008/D2
  • ATO ID 2008/137 – Separate Net Income: Account Based Pension
  • ATO ID 2008/113 – Transfer from Foreign Superannuation Fund
  • superannuation and insolvency administration
• Pre 1999 Unit Trusts:
  
  • strategies leading up to 30 June 2009
  • beyond 1 July 2009 – unit trusts in superannuation
• Superannuation Interests:
  
  • what is a superannuation interest?
  • income stream strategies
  • accumulation strategies
  • Superannuation Interest Rulings and ATO ID’s
• employment termination payments / redundancy:
  
  • transitional rules
  • ETP Rulings and ATO IDs
• insurance in superannuation:
  
  • obtaining cover – policy or self-insurance
  • allocating insurance proceeds
  • accessing insurance proceeds
  • tax on insurance proceeds
• superannuation and the financial crisis:
  
  • bankruptcy and superannuation
  • accessing superannuation benefits
• superannuation and estate planning:
  
  • death benefit instructions
  • superannuation death benefits
  • superannuation death benefit strategies
• key rates – 2008/2009.

Author profile:

 

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Purchase individual materials from this event:

Superannuation - 2009 National Roadshow
Author(s):  Jemma SANDERSON