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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 CTA
Robert, O'Donohue, FTI, is a Partner in HWL Ebsworth's National Superannuation and Funds Management Group and advises clients across the whole superannuation industry. Robert has acted for many of the better known APRA regulated superannuation funds in Australia together with many SMSFs and advises across the whole spectrum of issues faced by superannuation funds from compliance and trustee duties to disclosure and outsourcing arrangements. Current at 24 August 2012 Click here to expand/collapse more articles by Robert O'Donohue.
 

This was presented at Superannuation Intensive.

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Individual sessions

Contributions & the contribution caps

Author(s):  Noelle KELLEHER,  Sophie WILLIAMS

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