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.
Dan is recognised as one of Australia’s leading SMSF lawyers complemented by his taxation and commercial expertise. He has worked predominantly in the fields of tax and superannuation over the past 30 years, is a qualified Chartered Tax Adviser, Chartered Accountant and has an MBA from the University of Melbourne.
Dan is a regular seminar presenter on tax and SMSF topics and has published extensively in these areas. Dan regularly presents for the major professional bodies including the SMSF Association, The Tax Institute, Chartered Accountants Australia and New Zealand and DBA Network.
Dan is a member of the ATO’s Superannuation Industry Relationship Network, the Chair of The Tax Institute’s National Superannuation Committee and is a member of the Law Institute of Victoria’s Tax Committee and is involved with a number of other tax and SMSF committees. Dan presents on the subject of Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor™.
- Current at
06 December 2017
Bryce is a Director at leading SMSF law firm DBA Lawyers. He practices predominantly in taxation and superannuation law, particularly the law of SMSFs. He is regularly quoted and published in the Australian Financial Review, the Herald Sun, CCH and LexisNexis publications, and elsewhere in the financial press. He presents extensively to accountants, financial planners and lawyers Australia-wide. Bryce has worked with DBA Lawyers since 2003. He holds both a bachelor degree and a masters degree in law and is an accredited Specialist SMSF Advisor.
- Current at
10 December 2015