Published on 13 Mar 09
by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation 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 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 ATO’s Superannuation Industry Relationship Network (SIRN), the Chair of The Tax Institute’s National Superannuation Committee, 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 Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a CTA and a Specialist SMSF Advisor. Current at 11 April 2017
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Bryce is a lawyer with DBA Butler Pty Ltd. Lawyers
Current at 11 March 2009 Current at 07 April 2009
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