Published on 09 Jun 04
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
Issues covered in this paper include:
- employer ETPs
- SMSFs as planning vehicles - undeducted contributions, business real property and interface with small business concessions
- investment standards - unit trusts and in house assets, joint ventures and private company shares
- maximising pension rebates.
This paper was also presented at the 18th National Convention in Melbourne on 2 April 2004.
Stephen Heath, CTA, is a Partner in the Taxation & Revenue section of Wallmans Lawyers, with his principal practice areas being superannuation and tax. He also works on general commercial matters with a focus on tax planning, business structuring and insurance. Steve is a recent past member of The Tax Institute’s State Council and National Council.
- Current at
08 July 2019