Published on 29 Oct 04
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
The use of superannuation structures in both the accumulation and retirement phases is an essential part
of the tax planning process.
Superannuation strategies offer both opportunities for
the astute and pitfalls for the unwary - particularly where reasonable benefit limits are an issue - and the problems don't end even with death!
Practitioners should ensure they are aware of current
legislation, industry practices and contemporary strategies that can be implemented to maximise the position for their clients, including those who may have superannuation CGT exempt components resulting from the sale of their business.
In addition to an update on the recent changes to legislation, this presentation uses a range of case studies to provide insight into strategies and take full advantage of opportunities afforded to DIY super funds for small business owners and other high net worth individuals.
Dean is a senior financial planner with Perpetual, providing sophisticated financial advice to private clients. He has extensive experience in investment management, retirement planning, superannuation and recommending appropriate structures. Recently Dean was awarded a membership to the Personal Investor Magazine Master Class 'Honour Roll'; an award given to the top 50 financial advisers in Australia as judged by Personal Investor.
- Current at
30 September 2004