Published on 01 May 21
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
With the substantial taxation concessions provided by superannuation, Australian taxpayers are highly incentivised to build up assets within this structure. However, there are a plethora of contribution rules and contribution caps that we need to be aware of. With the contribution limits being indexed in the 2021-22 financial year, and many superannuation benefits being impacted by COVID-19 valuations at 30 June 2020, it is important that we are aware of the contribution strategies to be implemented prior to 30 June 2021 and into the new financial year to ensure that clients’ positions are optimised.
Jemma is a Director of Cooper Partners Financial Services, heading up their SMSF specialist services. Jemma provides strategic advice on SMSFs, estate planning and wealth management to clients, as well as technical support and consultancy to accounting, legal and financial planning groups. Jemma has over 19 years experience in developing complex strategies for high net worth clients. Jemma has a Bachelor of Commerce from UWA and is a Certified Financial Planner, a Specialist Member of the SMSF Association (SMSFA), Chartered Tax Adviser (CTA) and Trusts and Estate Practitioner (TEP). Jemma is a regular presenter on superannuation and SMSFs for the Taxation Institute, Institute of Chartered Accountants, CPA and SMSFA across Australia. Jemma is the author of the Taxation Institute’s popular publication for SMSF Advisers, the SMSF Guide, now in its ninth edition, and the author and convener of the Taxation Institute’s Graduate Diploma of Applied Tax Law Advanced Superannuation Unit. Jemma was named the SMSF Adviser of the Year at the 2019 National Women in Finance awards for the third year in a row, and received the SMSF Association Chairman’s Award in February 2018 for her contribution to the industry.
- Current at
06 January 2021