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Apart from the family home superannuation is usually the next most valuable asset that a person has. The art of creating enough to live on in retirement is a delicate balance of prudent investing and using the concessions available to stretch the net as far as possible without it breaking. This presentation covers the use of the relevant concessions in the superannuation legislation to ensure the best possible outcomes for wealth creation during the accumulation and draw down stages of superannuation. Matters covered include:
keeping on top of contributions to super
things to think about with choice of funds
investment strategies and wealth building through super
taxation of superannuation funds in accumulation and pension phases
This paper examines the implications of corporate liquidations with a particular emphasis on maximising the after tax returns. Specific planning opportunities are also explored. Matters covered include:
Tax effective vesting of trusts demands particular attention to the interplay of trust law, income tax and stamp duty. This paper covers these issues in the context of private trusts, whether holding passive assets or conducting a business. Matters covered include:
Achieving a tax effective result on the sale of your business isn't simply a result of signing a sale contract. Different strategies may need to be employed depending upon the operating structure in place, the identity of the owners, and the underlying tax profile of the operating business. A more tax effective exit may be achieved through de-merging part of a business prior to sale, by undertaking a share buy-back instead of a sale, or by entering the consolidations regime to enable assets to be transferred. This paper explores the planning opportunities available to put you in the best position to achieve a tax effective exit. Matters covered include:
This paper examines ways to access the small business capital gains tax concessions incorporating the various ATOIDs and ATO Rulings. It is easy to fail to qualify for the concessions. Don't be the one to miss out. It also examines pitfalls as well as planning and structuring tips. Matters covered include:
We've made some changes to our website. You will need to reset your password to access your account, access online books, purchase items from our online shop, or download papers from the Tax Knowledge eXchange.
To reset your password, contact our Membership and Customer Services Team on +61 2 8223 0000 (Monday to Friday, 830am – 5pm AEDT). If available, please have your member number or web user ID handy.