The impact on SMSFs where there is a change in the residential status of the trustees

Member Price: Free

Non Member Price: $15.00

Publication date: 25 Aug 06

Source: WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

Abstract:
With the advent of contemporary work practices, overseas postings and assignments have become regular practice and therefore advisers need to be aware of the many taxation, financial and superannuation issues which can arise. One of the main issues which have not been well documented is the impact on Self Managed Superannuation Funds where trustees have changed their country of residence. This presentation highlights these issues and discusses the implications as well as the position of the Australian Taxation Office.

Author profile:

Peter SPEECHLEY
Peter is a Partner with HLB Mann Judd. He joined the firm in 1997 from a medium sized second tier practice in Victoria, where he had been a partner since 1990. Peter has over 22 years extensive experience in the taxation, superannuation and investment fields. His main areas of professional activity are to provide services to a wide range of small to medium enterprises and individuals, covering such issues as financial planning and superannuation advice, taxation advice, salary packaging and general wealth accumulation strategies. Peter is partner in charge of both the Superannuation Advisory Services and Business Services Divisions of HLB Mann Judd (WA Partnership). He is a regular writer on superannuation issues with The West Australian Newspaper and presents numerous seminars on the issues pertaining to Self Managed Superannuation Funds. Peter is also an authorised representative with Securitor Financial Group Ltd.
Current at 26 June 2006

 

 


This was presented at WA State Convention.

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