Published on 26 May 08
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation canvasses the strategies and emerging practices associated with the transfer of wealth to and from SMSFs. It also reviews the CGT, stamp duty and commercial issues associated with the transfer of wealth back to non-superannuation entities for the benefit and control of the next generation. Topics covered include:
- maximisation of contribution caps
- issues for trust and company structures
- interface with small business CGT concessions
- in specie distributions and contributions
- employment termination payments including transitional termination payments.
Peter is a Partner at Cowell Clarke and heads up the firm's Tax & Revenue Group. He provides specialist tax advice to public accountants and a wide range of corporate and medium to large family businesses as well as high net worth taxpayers. Peter has had a significant involvement with trust structures throughout his career and is the author on topical tax issues in CCH Tax Week and Taxation in Australia. Peter has a Master's degree in Taxation Law and is a member of The Tax Institute's State Council.
- Current at
19 June 2012