Published on 05 Sep 13
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
Superannuation is the main source for many Australians to fund their retirement and their twilight years. Therefore, it is imperative that we remain abreast of the latest guidance, issues and strategies to provide the most appropriate advice to our clients to enable them to optimise their superannuation. This paper provides an update on various superannuation issues, including:
- the latest on contributions, including guidance from the AAT and the ATO
- the impact of any superannuation “surcharge” announced
- the extension of the pension exemption upon the death of a member
- paying out minimum pension payments
- how the 5 April 2013 announcements affect your clients.
Jemma is a Director at Cooper Partners Financial Services, heading up their SMSF specialist services. Jemma provides strategic advice on SMSFs, estate planning and wealth management to clients, as well as technical support to accounting, legal and financial planning groups. Jemma is a regular presenter on superannuation and SMSFs for The Tax Institute and other professional bodies across Australia. Jemma is the author of the popular SMSF Guide published by The Tax Institute, currently in its 9th edition, and is the author and convener of The Tax Institute’s Graduate Diploma of Applied Tax Law Advanced Superannuation unit. Jemma was recently named as SMSF Adviser of the Year for the third year running at the 2019 National Women in Finance awards. Jemma was the recipient of the Chairman’s Award at the 2018 SMSF Association National Convention for her contribution to the industry.
- Current at
04 November 2019