Published on 27 May 04
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
Reasonable benefit limit planning is not only dynamic, it is essential when planning superannuation structures for clients in both accumulation and retirement phases. Practitioners should ensure they are aware of current legislation, industry practices and contemporary strategies that can be implemented to maximise the position for their clients.
This paper uses a range of case studies to provide an insight into strategies and take full advantage of opportunities afforded by DIY superannuation funds in relation to key RBL rules and issues.
This paper includes minor updates made by the author for presentation at the Small Business Intensive held in Fremantle on 29 October 2004.
Current at 08 June 2009