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How a SMSF has a role in succession planning

How a SMSF has a role in succession planning

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes 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.

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.

Author profile

Peter Slegers CTA

Peter Slegers heads Cowell Clarke’s Tax & Revenue Group. Peter advises and acts for a wide range of public and private companies, as well as the trustees of SMSFs. His areas of expertise include income tax (as it impacts on business and high net worth clients), CGT, GST, state taxes and superannuation law. Peter also undertakes succession planning work and is involved in significant business restructures. Regularly involved in advising SMSF trustees on issues associated with superannuation income streams, he is the co-author of The Tax Institute title, SMSF Income Stream Guide. - Current at 06 June 2017

More by Peter SLEGERS

Judged by your deeds paper - 16-March-2017
Transitional CGT choices to be made by SMSFs - 01-February-2017
Accessing value from companies commercial and tax effective strategies paper - 13-October-2016
Brave new world … recent developments in duty law - 01-October-2016
Clear exits — the transaction issues - 20-June-2016
Business succession agreements for agribusiness paper - 31-July-2015
Business real property strategies for SMSFs paper - 12-June-2015
Trust distribution: The good, the bad and the ugly...presentation - 07-October-2013
Reaping what you sow...some notes on primary production land restructure paper - 19-March-2013
Unlocking the value of SMSFs in acquisitions and business restructures - 01-February-2013
Unlocking the value of SMSFs in acquisitions and business restructures paper - 06-August-2012
The 30 June deadline for effective trust distribution minutes paper - 17-May-2012
Effective trust deeds and trust resolutions - 01-May-2012
Effective trust deeds and trust resolutions achieving the desired outcomes in a climate of uncertainty paper - 14-March-2012
The life and death of an SMSF pension: Tax and succession planning - 01-December-2011
SMSF pensions: Tax and succession planning paper - 26-September-2011
Trust streaming and distribution issues paper - 26-September-2011
Countdown to 31 August 2011 : trust streaming measures and distribution minutes - 07-September-2011
Effective trust distribution strategies - 01-February-2011
Unpaid present entitlements update - The demise of trust distributions to companies? - Case studies paper - 26-November-2010
Navigating the small business CGT concessions - Case study & solutions paper - 26-November-2010
Angling for an outcome... Effective distribution strategies paper - 28-October-2010
Effective planning & structuring for property acquisitions paper - 26-February-2010
Trust distributions: the Commissioner speaks… - 01-November-2009
Trust distributions: The Commissioner speaks paper - 29-October-2009
Trust distributions: The practical issues paper - 04-August-2009
The Bamford decision and trust net income ... the saga continues. - 24-June-2009
Trust distributions: Achieving the desired outcomes paper - 07-May-2009
Tax break or investment allowance? - 01-May-2009
Trust net income ... the great debate. - 31-March-2009
Emerging tax issues for wineries and viticulture paper - 20-August-2008
Wealth migration to and from SMSFs - 01-August-2008
Wealth migration to and from SMSFs paper - 26-May-2008
Beware termination pay traps. - 01-April-2008
Property development transactions technical paper - 19-February-2008
New ETPs... Transitional traps for employers and executives - 01-February-2008
Succession planning for high net worth taxpayers case studies - 19-October-2007
Bricks and mortar...Emerging issues in the income tax treatment of real property transactions - 01-December-2006
Avoid tax flood on water licences - 01-December-2005
Partnership restructuring/generational change case study - 22-October-2005
Member Profile: Peter Slegers - 01-August-2005
Significant issues for primary producers - wine industry - 01-September-2004
Significant Tax/Legal Issues for Primary Producers seminar paper - 11-August-2004
Asset Protection and Superannuation seminar paper - 20-July-2004
A Consolidation Lifecycle case study - 02-July-2004
Tax & Succession Planning for Self Managed Super Funds seminar paper - 25-November-2003
CGT - Examining the events - 01-October-2003
CGT - examining the events seminar paper - 30-January-2003
Entity Taxation: The Non-Fixed Trust Regime - 01-December-2000
New CGT Concessions & Business Structures - 17-November-2000
Trusts in transition: trusts and the new CGT concessions - 01-June-2000
Trusts in transition: trusts and the new CGT concessions - 01-May-2000
Trusts in transition - 10-March-2000
Trusts in transition: technical paper - "trusts and the new CGT concessions" - 10-March-2000
Tax analysis: The new CGT legislation: more certainty, but technical and policy problems persist. - 01-March-1999

Click here to expand/collapse more articles by Peter SLEGERS.

This was presented at Business Succession Planning .

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Introduction/Business Structures

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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes 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.

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