Published on 10 Oct 13
by VICTORIAN DIVISION, THE TAX INSTITUTE
What are the key five strategies that tax advisers must be abreast of for 2013 and beyond? With recent legislative changes, previously adopted strategies may now prove risky for clients and practitioners alike. Advisers must keep ahead of the wave of change to ensure they don’t miss considerable opportunities for,and implement strategies that are detrimental to, their clients. This paper examines:
- what is required to claim contributions for directors inpassive investment entities?
- undertaking property development and improvements in an SMSF is risky business – what is currently on the ATO’s radar?
- recent experiences with limited resource borrowing arrangements (aka SMSF borrowing)
- what’s hot and what’s not with current pension strategies – including the extension of the pension exemption for non-auto reversionary pensions
- some key aspects of the CGT rules and how they impact on super strategies, especially obtaining $1.315M rollover relief under Div 152 and avoiding getting hit up badly with excess contributions tax.
Dan is recognised as one of Australia’s leading SMSF lawyers complemented by his taxation and commercial expertise. He has worked predominantly in the fields of tax and superannuation over the past 30 years, is a qualified Chartered Tax Adviser, Chartered Accountant and has an MBA from the University of Melbourne.
Dan is a regular seminar presenter on tax and SMSF topics and has published extensively in these areas. Dan regularly presents for the major professional bodies including the SMSF Association, The Tax Institute, Chartered Accountants Australia and New Zealand and DBA Network.
Dan is a member of the ATO’s Superannuation Industry Relationship Network, the Chair of The Tax Institute’s National Superannuation Committee and is a member of the Law Institute of Victoria’s Tax Committee and is involved with a number of other tax and SMSF committees. Dan presents on the subject of Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor™.
- Current at
06 December 2017
David is a Consultant with DBA Lawyers.
- Current at
01 August 2013