Published on 01 Mar 04
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Accumulating wealth and assets in self managed superannuation funds (SMSFs) gives rise to succession planning and associated taxation issues. Accountants and lawyers advising SMSFs must identify these and assist their clients in planning for the tax effective transmission of super interests upon the death of a member.
This paper was also presented at the Business Succession Planning seminar held in Adelaide on 29 January 2004.