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National Superannuation Conference 2015

Published on 21 Aug 2015 | Took place at Doltone House, Darling Island Wharf, Sydney, National

The 3rd National Superannuation Conference catered to tax specialists within the superannuation industry and covered tax issues affecting both the large fund and self-managed superannuation fund (SMSF) sectors.

The Australian superannuation industry has recently passed $2 trillion in total members’ assets. In this light, it is not surprising that the industry has figured prominently in a number of landmark government consultations or reports, including the Financial System (Murray) Inquiry, the discussion paper Re: Think and the ongoing consultation in respect of tax reform, and the 2015 Intergenerational Report.

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

Get a 20% discount when you buy all the items from this event.

Individual sessions

Exotic superannuation strategies

Author(s):  Graeme COLLEY

This paper covers:

  • exotic contribution strategies
  • non-concessional contributions and the ‘bring forward’ rule
  • changes to non-concessional contributions rules
  • refund of excess concessional contributions from 1 July 2013
  • public sector superannuation funds and the catch of the caps
  • funding superannuation out of CGT small business concessions
  • funding superannuation out of personal injury settlements.
Materials from this session:

Alternative offshore investment - Taxation issues and opportunities

Author(s):  Kristina Allan,  Matthew Lane

This presentation covers:

  • the current landscape
  • optimising structures to manage tax leakage
  • guiding principles
  • measuring investment performance
  • Australian tax considerations for limited partnerships
  • classification of superannuation funds in the US
  • offshore property investment structures.
Materials from this session:

The new administrative penalty regime: the ATO’s new stick

Author(s):  Kasey MacFarlane

This presentation covers:

  • ATO SMSF risk-management framework
  • SMSF enforcement outcomes
  • new powers apply to contraventions made on or after 1 July 2014
  • case studies.
Materials from this session:

Planning opportunities for death benefits workshop

Author(s):  Michael Perkins

This paper covers:

  • the limits on benefit succession imposed by the trust deed and superannuation law
  • cascading binding death benefit nominations
  • concurrent nominations
  • superannuation proceeds trust
  • customising the deed or moving to a small APRA fund
  • resources.
Materials from this session:

Tax risk governance - A director’s perspective

Author(s):  David Beves,  Evelyn Horton

This presentation covers:

  • tax risk - sources and consequences
  • managing tax risk
  • establishing a productive relationship with the board
  • looking forward.
Materials from this session:

Transferring real estate in and out of SMSFS

Author(s):  Philip BRODERICK

This paper covers:

  • issues to be considered when transferring or holding real estate to super funds
  • transferring real estate into super funds
  • holding real estate
  • structures to hold real estate
  • developing real estate in super funds
  • dealing with liquidity issues with real estate
  • paying benefits through the transfer of real estate
  • paying death benefits through the transfer of real estate.
Materials from this session:

Base erosion and profit shifting for large superfunds

Author(s):  Grant WARDELL-JOHNSON

This paper covers:

  • the superannuation fund perspective
  • international background to BEPS
  • domestic background to BEPS
  • the future of the BEPS action plan
  • specific action items impacting superfund
  • shifts in tax culture & tax management.
Materials from this session:

Managing disputes within SMSFs

Author(s):  Heather GRAY

This presentation covers:

  • the types of disputes that arise in SMSFs
  • the regulatory framework
  • the significance of a fund’s constituent documents
  • options for resolving disputes
  • ‘dispute proofing’ an SMSF.
Materials from this session:

Fund mergers and other significant transactions

Author(s):  Ross Stephens

This paper covers:

  • core principles
  • successor fund transfers/mergers
  • MySuper transfers
  • transfer of assets to a PST
  • change in custodian
  • change in administrator.
Materials from this session:

Current developments - Legislation and ruling update

Author(s):  Peter Kennedy

This paper covers:

  • legislative changes
  • ATO
  • US compliance.
Materials from this session:

The fiscal impact of Australia’s retirement system

Author(s):  Michael Rice

This paper covers:

  • fiscal background
  • taxing pensions
  • taxing superannuation
  • the role of the age pension
  • retirement myths and key issues
  • retirement is a new experience
  • adequacy in retirement
  • the retirement journey
  • retirement strategies.
Materials from this session:

Licensing regime

Author(s):  Paul Derham

This presentation covers:

  • licensing for accountants
  • option 1: no licence
  • option 2: SMSF only
  • option 3: SMSF & strategic
  • option 4: SMSF, strategic & product
  • authorised rep v own AFSL.
Materials from this session:

SMSFs: Inbound and outbound members

Author(s):  David BARRETT

This paper covers:

  • outbound SMSF members
  • inbound SMSF members.
Materials from this session:

State Revenue Office compliance themes and “hot spots” for superannuation funds

Author(s):  Zoe CHUNG,  Simon Fitzpatrick

This paper covers:

  • compliance themes
  • superannuation hot spots.
Materials from this session:

Recent ATO GST compliance activity for large superannuation funds

Author(s):  Matt Strauch,  Damian Neale

This paper covers:

  • recent ATO GST compliance activity for large superannuation funds
  • the ATO’s approach to GST compliance.
Materials from this session: