The SMSF Guide is a practical guide designed for specialist SMSF advisers, tax practitioners and financial planners who advise superannuation fund trustees and members.
Written exclusively by successful practising industry experts, this is a practical guide designed for specialist SMSF advisers, tax practitioners and financial planners who advise superannuation fund trustees and members.
The book highlights recent developments, rulings and important cases, considers tax-effective SMSF strategies, and offers expert tips to ensure that you avoid common and costly mistakes.
New sections and updates in the eighth edition include:
- consideration of the new fair and sustainable superannuation provisions, including consideration of optimising client strategies leading up to 30 June 2017 and beyond. This includes:
- contribution strategies;
- pension strategies with respect to the transfer balance cap;
- the operation of the CGT relief provisions;
- withdrawal and recontribution strategies in practice; and
- the estate planning implications with respect to the new rules.
- a review of recent cases with respect to the death of a member, particularly the operation of binding death benefit nominations, trustee discretion and the importance of full consideration of the succession of an SMSF; and
- consideration of the non-arm’s length income provisions, including PCG 2016/5 from the ATO with respect to limited recourse borrowing arrangements and nil interest loans to SMSFs from a related party, and the features of a commercial arrangement.
Designed around the life cycle of an SMSF, the guide provides an update on recent developments and the practical implications that affect your clients. With strong analysis of current superannuation strategies, you will be able to consolidate your knowledge, provide strategic advice, and add value to your clients’ investments.
Annual online subscription also available, including:
- 12 months of unlimited access to the 2017 online book, with updates;
- interactive eLearning with reference links back to the online book (3 CPD hours); and
- cross-references and links to relevant ATO materials.
About our author
Jemma Sanderson, CTA, is a Principal of Cooper Partners Financial Services, heading up its 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.