Current issues and strategies for the self-managed superannuation funds adviser
Written by Jemma Sanderson, CTA.
Incorporating case studies, issues and real-life examples from our Superannuation Roadshow, you’ll find an expanded, in-depth look at the latest superannuation strategies and the critical issues relating to each in SMSF Guide, 7th edition.
Highlighting recent developments, rulings and important cases, and considering tax-effective SMSF strategies, you’ll also find expert tips to ensure that you avoid common and costly mistakes.
New sections and updates in the SMSF Guide include:
- consideration of the new rules with respect to the refund of excess concessional and non-concessional contributions, including the practical operation of the provisions
- contribution reserving strategies in practice, particularly in light of recent ATO changes
- withdrawal and recontribution strategies in practice
- segregating assets in superannuation – the practicalities and tips and traps
- a review of recent cases with respect to the death of a member, particularly the operation of binding death benefit nominations, trustee discretion and the importance of full consideration of the succession of an SMSF; and
- consideration of the non-arm’s length income provisions, including recent ATO guidance with respect to limited recourse borrowing arrangements and nil interest loans to SMSFs from a related party, and the features of a commercial arrangement.
* Offer only available to Kaplan Professional students.