Published on 11 Apr 13
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper specifically examined the latest superannuation news, legislation changes and ATO updates including:
- Recent superannuation news, rulings and ATO updates:
- cases regarding SMSFs
- developments regarding implementation of Cooper reforms
- ATO IDs and other ATO announcements.
- TR 2011/D3 and the MYEFO announcement:
- consideration for estate planning
- areas of concern not outlined in the MYEFO announcement
- interaction with other estate planning and superannuation strategies.
- SMSFR 2012/1 – Borrowing ruling:
- ATO view on replacement assets and single acquirable asset
- consideration of repairs, maintenance and renovations
- areas of concern and practical implications.
- Contributions to superannuation:
- recent contribution developments and cases
- where are we with contribution reform?
- common excess contribution scenarios to avoid.
- Worked case studies:
- common contribution issues
- borrowing in superannuation
- contributions strategies
- payment of benefits on death post MYEFO announcement.