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Superannuation: key issues paper

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 19 Oct 07 by TASMANIAN DIVISION, THE TAX INSTITUTE

The new super rules require us to rethink all strategies to provide value added advice for our clients. This paper examines some of the key areas that practitioners need to be on top of to plan tax effectively for their client’s super needs.

  • Planning benefit payments under the new super rules:
    • what is a super interest?
    • how pensions and lump sums are treated?
    • strategies to enhance outcomes
  • crystallisation: the ‘must know’ issues:
    • accumulation balances
    • pre-30 June 2007 pensions
    • pre-30 June 1994 pensions
    • maximizing the pre 1983 component
  • claiming super deductions:
    • recent changes
    • recent ATO publications.

Author profile

Bryce Figot CTA
Bryce is a special counsel at DBA Lawyers and is recognised as one of Australia’s leading SMSF lawyers. He has worked predominantly in the fields of tax and superannuation over the past 17 years and holds a Master of Laws from the University of Melbourne. Bryce is a regular seminar presenter on tax and SMSF topics and has published extensively in these areas. Bryce regularly presents for the major professional bodies including the SMSF Association, CPA Australia The Tax Institute, Chartered Accountants Australia and New Zealand and DBA Network. Bryce is regularly quoted and published in the Australian Financial Review, the Herald Sun, CCH and LexisNexis publications, and elsewhere in the financial press. Bryce wrote the book Complete Guide to SMSFs: Planning for Loss of Capacity and Death, published by CCH Wolters Kluwer. Bryce is on the editorial panel of LexisNexis’ Australian Superannuation Law Bulletin. He is a Senior Fellow at the University of Melbourne’s Law School, where he is the subject coordinator of Taxation of Superannuation. Bryce is a Specialist SMSF Advisor™ as well as being a Chartered Tax Adviser - Current at 03 February 2021
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This was presented at Sustaining Servings: Taxation Issues for a Growing Business .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Financing the growing business

Author(s):  Craig MCCORMICK

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Employee or independent contractor - tax obligations of payers and payees

Author(s):  Matthew Pawson

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Division 7A: recent changes

Author(s):  Arthur ATHANASIOU

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Small business CGT concessions

Author(s):  Paul INGRAM

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Superannuation: key issues

Author(s):  Bryce FIGOT

Materials from this session:

Further details about this event:

 

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