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An image of the SMSF Income Stream Guide cover


New second edition available now

This guide comprehensively reviews the superannuation laws, taxation laws and general law issues that relate to the commencement, maintenance and ultimately the cessation of SMSF income streams.

Authors Peter Slegers, CTA and Nicole Santinon are joined by Joshua Pascale and Daniel Marateo in producing the new second edition of the Guide. Exploring many of the related practical issues that impact on SMSF income streams, such as estate planning laws, asset protection, the new edition also covers strategies for accessing wealth from existing business and investment structures to fund income streams.

The second edition highlights a number of new legal and regulatory developments that have arisen since the publication of the first edition in March 2017. It also details emerging practice trends and strategies that have developed as advisers and trustees become more familiar with the transfer balance cap regime.

The second edition includes new material on the following areas:

  • detailed consideration of the transitional CGT relief measures, including tips and traps associated with the relief, to assist advisers in preparing for 30 June 2018 lodgments;
  • more strategies for dealing with the transfer balance cap regime, particularly for funds commencing income streams on or after 1 July 2017;
  • the significant tax and superannuation law changes to TRISs, including the timing issues for a TRIS becoming a retirement phase income stream and the pros and cons of commencing a TRIS in the post-30 June 2017 environment;
  • Treasury’s controversial view on a TRIS continuing to have TRIS status even when it becomes a retirement phase income stream;
  • the tax, stamp duty and SIS investment standard issues involved in adopting a dual fund strategy for income stream and accumulation balances;
  • post-30 June 2017 succession planning issues and strategies, including a re-evaluation of the use of reversionary pensions generally and their specific treatment in the context of a member taking a TRIS;
  • use of enduing power of attorney arrangements to deal with pensioner incapacity and death benefits planning;
  • new case law developments on binding death benefit nominations, commentary on the meaning of a “dependant” and planning tips to bring greater certainty to the cessation of income streams on death;
  • maximising contributions to fund income streams in a post-30 June 2017 environment, including the use of the new “downsizer” cap and new and emerging CGT cap strategies; and
  • the impact of event-based reporting on superannuation income streams.

This guide will be of relevance to SMSF professionals at all levels of experience, including:

  • licensed accountants, financial planners and SMSF auditors;
  • SMSF administrators; and
  • solicitors practising in estate and succession planning law.

The guide addresses provides comprehensive case studies, as well as practice tips and planning aids for the busy SMSF adviser.

Printed book - 1st edition only
Online Subscription - 2nd edition
(includes 2 CPD Hours)
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