Source: Taxation In Australia Journal Article
Published Date: 1 Jun 2018
Changes to the superannuation rules that came into effect on 1 July 2017 have resulted in the significant restructuring of many clients' superannuation interests and strategies. While most clients have put arrangements in place to ensure that the new superannuation transfer balance cap has not been breached, many are only now considering the longer-term strategic planning and practical changes required moving forward. This article looks at some of the changes to come in, looks back at strategies commonly employed before 1 July 2017 and reviews their effectiveness, and discusses some of the strategic thinking required now. This article also includes a case study and examines a number of issues, including contribution strategies, various investment strategies, the ATO's recent guidance, benefi t planning and estate planning considerations.
2019 election - Policy outcomes and economic implications for SMEs - Presentation 02 Aug 2019
Superannuation strategies post 1 July 2017 What do you do now? - Presentation 03 May 2018
Superannuation strategies post 1 July 2017 What do you do now? - Paper 03 May 2018
Super update - Presentation 05 May 2017
Strategies for navigating the contribution minefield - Paper 12 Jun 2015
Strategies for navigating the contribution minefield - Presentation 12 Jun 2015
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.