Published on 02 Jun 10
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- the history of SMSF reserves
- what is a superannuation fund reserve?
- the new SMSF and why the reserve makes it
- SMSF strategy and compliance
- how is a reserve created?
- reserves, tax and the superannuation laws
- simple SMSF reserve case study
- the importance of the trust deed
- creating a reserve
- creating a self insurance reserve in a SMSF
- self insurance - taxation
- self insurance reserve case study.
Current at 25 September 2010
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