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Preparing for Year End - Superannuation Strategies and Deadline for Pre 1999 Unit Trusts

Published on 27 May 2009 | Took place at Stamford Plaza, Adelaide , SA

This event was aimed at all tax professionals who advise clients in relation to superannuation tax planning issues.

The 30 June 2009 is fast approaching us. Again superannuation strategies are a crucial component of year end tax planning. This event covered the key elements of pre 30 June 2009 planning with a particular focus on making the most of the various superannuation caps and maximising tax effective contributions into superannuation. It also considered the timing issues of in-specie contributions of assets into superannuation which will have particular relevance this year given the recent stock market trends and the potential to crystallize capital losses. An overview of the 30 June 2009 deadline for pre 1999 unit trusts and the actions that should be taken was given.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Superannuation strategies

Author(s):  Kerri PARKER

This paper looks at the various considerations involved in contributing amounts to superannuation and paying money out of superannuation, taking into particular consideration the effect of the current economic climate and the impact that has had on superannuation interests and asset values. It also covers recent changes which may impact superannuation planning. Topics covered include:

  • employer vs member deductible contributions
  • non working directors
  • maximising contribution caps
  • in specie contributions
  • benefit payment considerations
  • budget announcements.
Materials from this session:

Superannuation and pre-1999 unit trusts: The 30 June deadline and beyond

Author(s):  Daniel JENKINSON

In the past it was possible for superannuation funds to invest in geared unit trusts (in effect, circumventing the borrowing restrictions). Restrictions were imposed on this investment opportunity in 1999 and transitional provisions have been in place since. The transition period expires on 30 June 2009, but pre-1999 unit trusts may remain valuable investments for super funds beyond that date.

This paper covers:

  • background - trusts and the in-house asset rules
  • transitional rules
  • action required before 30 June 2009
  • maintaining borrowings and cash-flow beyond 30 June 2009
  • unit trusts beyond 30 June 2009
  • case studies.
Materials from this session: