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  • 2016 National Superannuation Conference

2016 National Superannuation Conference

Published on 25 Aug 2016 | Took place at Crown Conference Centre, Melbourne, National

This event brought together regulators and leading practitioners from the legal, accounting, audit and financial advisory services fields of the superannuation industry to discuss tax and related challenges and the opportunities that these will bring. Some of the topics covered included:

  • LRBAs and issues with related party loans
  • contributions issues – past, present and future
  • investment in Australian infrastructure
  • SMSFs and asset protection.

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Individual sessions

APRA-regulated funds - A regulator’s perspective

Author(s):  James O'HALLORAN,  Peter O’Reilly

This paper covers:

  • strategic partnerships and approach
  • superannuation focus areas and updates
  • income tax approach and focus areas.
Materials from this session:

LRBAs and issues with related party loans

Author(s):  Daniel BUTLER

This presentation covers:

  • practical compliance guidelines (PCG’) 2016/5
  • real property (‘RP’)
  • listed shares or units
  • what if not in safe harbours?
  • structure of the future?
Materials from this session:

Trustee /director workshop

Author(s):  Stephen Callahan

This presentation covers:

  • the changing tax landscape
  • summary of ATO’s Tax Risk Management and governance review guide: management responsibilities.
Materials from this session:

Trustee/director workshop

Author(s):  John EDSTEIN

This presentation covers:

  • legal framework
  • building a governance framework
  • building a risk framework.
Materials from this session:

Tax reform and superannuation – are we there yet?

Author(s):  Chris RICHARDSON

This presentation covers:

  • Australia’s future productivity challenge
  • understanding the budget: temporary boom
  • debt low by global standards; high versus history
  • taxes drive prosperity, spending drives equality
  • GST
  • company tax cut
  • tax benefit of diverting a dollar from wages to super.
Materials from this session:

Death benefits and practical scenarios

Author(s):  Chris Balalovski

This paper covers:

  • eligible recipients of superannuation death benefits
  • taxation of superannuation death benefits
  • superannuation proceeds trust
  • taxation and duty within the superannuation fund
  • death benefit nominations
  • succession planning.
Materials from this session:

Real property tax issues

Author(s):  Richard J FRIEND

This paper covers:

  • capital works (Division 43)
  • depreciating assets (Division 40)
  • alternative facts 1: building has existing Division 43 entitlements
  • alternative facts 2: demolition
  • disposal issues
  • NALI issues.
Materials from this session:

Foreign investment by superannuation funds

Author(s):  Mark Edmonds ,  Megan McBain

This presentation covers:

  • asset allocation & alternative foreign asset investment trends
  • taxation of foreign income derived by super funds
  • taxation of foreign entities for Australian tax purposes
  • specific CFC issues
  • treatment of super funds under Double Tax Agreements
  • US FIRPTA rules and QFPF’s
  • base erosion and profit shifting (BEPS) – anti-hybrid rules.
Materials from this session:

SMSFs and asset protection 2016

Author(s):  Peter BOBBIN

This paper covers:

  • part 1: owing, due or payable
  • part 2: garnishee payable
  • conclusion: superannuation is garnishee exposed.
Materials from this session:

Emerging issues in superannuation

Author(s):  Brad Ivens

This paper covers:

  • attribution managed investment trust regime
  • base erosion and profit shifting
  • tax governance
  • ISAT protocol.
Materials from this session:

Emerging issues in superannuation

Author(s):  Philip WITHEROW

This paper covers:

  • foreign income tax offsets
  • tax changes following the federal election
  • status of consultations.
Materials from this session:

Contribution issues - Past, present and future

Author(s):  Jemma SANDERSON

This paper covers:

  • background - excess contribution refunds
  • where we are getting it wrong
  • federal budget.
Materials from this session:

Fiscal issues & super: Can there ever be equilibrium?

Author(s):  Jeremy Cooper

This presentation covers:

  • super is globally unique
  • competing tensions
  • retirement income streams review
  • govt response to RIS Review.
Materials from this session:

Trends in court decisions affecting superannuation funds

Author(s):  Jocelyn Furlan

This paper covers recent judical decisions.

 

Materials from this session:

Current issues for income streams

Author(s):  Lyn FORMICA,  Stuart FORSYTH

This paper covers:

  • lifecycle of a pension
  • contribution notices
  • contribution splitting documentation
  • transition to retirement income streams
  • payments which meet minimum payment rules but are taxed as lump sums
  • additions to pensions.
Materials from this session:

Investment in Australian infrastructure

Author(s):  Richard BUCHANAN,  Gina MAIO

This presentation covers:

  • infrastructure overview
  • common structures.
Materials from this session:

The United States income tax treatment of Australian superannuation funds owned by US Persons

Author(s):  Roy Berg,  Marsha Dungog

This paper covers:

  • current law and reason for suggested changes
  • superannuation guarantee scheme should be classified as a social security tax for U.S. tax purposes
  • treasury regulations promulgated under Sections 402 and 83 should be clarified to exempt the Australian superannuation funds
  • since Australian superannuation funds are the equivalent to a social security program they should not be analyzed as foreign employee trusts under U.S. tax law
  • several areas of U.S. tax law already exempt social insurance programs of foreign governments from tax and reporting obligations.
Materials from this session: