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Reserving strategies - The tips and the traps paper

Published on 03 Jun 10 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • when can an SMSF use a reserve?
  • what must a trustee do in creating and maintaining reserves?
  • how are distributions from reserves treated for tax purposes?
  • how are amounts distributed from reserves classified for superannuation benefit purposes?
  • so what is a reserve?
  • what is the maximum amount permitted to be accumulated in reserves?
  • what types of reserving strategies are available to SMSFs?
  • asset protection.

Author profile:

Robert O'Donohue
Current at 30 August 2012 Click here to expand/collapse more articles by Robert O'Donohue.
 

 

This was presented at Superannuation Intensive .

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Contributions & the contribution caps

Author(s):  Noelle KELLEHER,  Sophie WILLIAMS

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