Case studies and suggested solutions appreciating the risks: And making sure our clients appreciate them too paper
Published on 16 Oct 09
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper uses a case study to focus on:
- using the small business CGT concessions to get assets into an SMSF
- obligations of SMSF trustees under the superannuation industry (supervision) legislation and trust law in relation to related party transactions and dealings (particularly for business assets in the current economic climate)
- estate and succession planning issues for assets held through SMSFs (getting the assets out efficiently and in accordance with the client's wishes).