Published on 13 Mar 09
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers the hot topics and uses case studies to explain the tips and traps including:
- SMSF borrowing – the current state of play on the regulatory and the taxation (both Federal and State) treatment including CGT, GST and regulatory issues
- managing contributions and the contribution caps, and how reserving interplays with these. Excess contributions can result in 93% tax! What to do if an excess arises and how to ensure appropriate strategies are adopted
- pension planning – getting the most out of your pension is what it’s all about. What strategies now work, when to do and not do pensions, and is there still CGT on cashing out a pension on death?
- succession to super especially SMSFs is going to be big business in the years ahead. Many SMSFs and their members are hopelessly exposed to their super ending up in the wrong hands at the wrong time.
Daniel is one of Australia’s leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 30 years. He is a regular presenter on SMSF topics and has published extensively in professional journals including contributing a monthly article on SMSFs to the Taxation in Australia and other media. Dan is a member of the Tax Institute’s National Superannuation Committee and is involved with a number of other tax and SMSF committees and discussion groups. Dan also presents on the subject Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor.
- Current at
06 January 2021
Bryce is a special counsel at DBA Lawyers and is recognised as one of Australia’s leading SMSF lawyers. He has worked predominantly in the fields of tax and superannuation over the past 17 years and holds a Master of Laws from the University of Melbourne.
Bryce is a regular seminar presenter on tax and SMSF topics and has published extensively in these areas. Bryce regularly presents for the major professional bodies including the SMSF Association, CPA Australia The Tax Institute, Chartered Accountants Australia and New Zealand and DBA Network.
Bryce is regularly quoted and published in the Australian Financial Review, the Herald Sun, CCH and LexisNexis publications, and elsewhere in the financial press. Bryce wrote the book Complete Guide to SMSFs: Planning for Loss of Capacity and Death, published by CCH Wolters Kluwer. Bryce is on the editorial panel of LexisNexis’ Australian Superannuation Law Bulletin. He is a Senior Fellow at the University of Melbourne’s Law School, where he is the subject coordinator of Taxation of Superannuation.
Bryce is a Specialist SMSF Advisor™ as well as being a Chartered Tax Adviser
- Current at
03 February 2021