Deductions Superannuation Trusts

What's hot in super

Source: Victoria

Published Date: 10 Oct 2013

 

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What are the key five strategies that tax advisers must be abreast of for 2013 and beyond? With recent legislative changes, previously adopted strategies may now prove risky for clients and practitioners alike. Advisers must keep ahead of the wave of change to ensure they don’t miss considerable opportunities for,and implement strategies that are detrimental to, their clients. This paper examines:

  • what is required to claim contributions for directors inpassive investment entities?
  • undertaking property development and improvements in an SMSF is risky business – what is currently on the ATO’s radar?
  • recent experiences with limited resource borrowing arrangements (aka SMSF borrowing)
  • what’s hot and what’s not with current pension strategies – including the extension of the pension exemption for non-auto reversionary pensions
  • some key aspects of the CGT rules and how they impact on super strategies, especially obtaining $1.315M rollover relief under Div 152 and avoiding getting hit up badly with excess contributions tax.
Author Profile
David Oon

Author Profile
Daniel Butler CTA

Individual Session

What's hot in super

Author(s): Daniel Butler CTA , David Oon
Materials from this session:

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