Author(s): David FOULDS Topics covered include:
- the impact of super changes leading up to 1/7/98 & 1999
- Issues with surcharge assessments & advance instalments
- planning to minimise the surcharge and developments in surcharge
- SGC assessments and risk issues
Author(s): Daniel BUTLER topics covered include: investments via unit trusts; income flowing from trusts and other entities to super funds; application of trust loss rules & Division 6C to unit trusts.
Author(s): Ross Stephens Topics covered include: recent developments including and 1998 federal budget issues; undeducted contribution & spouse super strategies; pension strategies & the CGT excempt component under Div 17B.