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Estate planning and superannuation paper

Published on 08 Feb 13 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

In the Mid-Year Economic and Fiscal Outlook in November 2012 a significant change was announced by the Treasurer with respect to pensions and tax in superannuation. This was in response to substantial lobbying by the industry to clarify certain areas of TR 2011/D3 and provide certainty to superannuation fund members. This is a welcome announcement from the Government, however further areas are yet to be confirmed that are important from an estate planning perspective within superannuation and need to be considered in detail.

This paper outlines the following:

  • what the MYEFO announcement actually means for your clients
  • the actuarial requirements within a fund upon the passing of a member
  • the interaction of the pension exemption and the treatment of taxation components in superannuation
  • strategies available to enhance benefits from an estate planning perspective.

Author profile:

Author Photo - Jemma Sanderson CTA
Jemma Sanderson CTA
Jemma is a Director at Cooper Partners Financial Services, heading up their 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. Jemma has over 15 years experience in developing complex strategies for high net worth clients. Jemma is a regular presenter on superannuation and SMSFs for The Tax Institute and other professional bodies across Australia. Jemma is the author of the popular SMSF Guide published by The Tax Institute, currently in its 7th edition, and is the author and convenor of The Tax Institute's Graduate Diploma of Applied Tax Law Advanced Superannuation unit. Current at 19 September 2016 Click here to expand/collapse more articles by Jemma SANDERSON.
 

This was presented at Estate Planning Day 2013.

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Author(s):  Craig MCKIE

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