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  2025

SMSFs – An array of practical tax issues

Published Date: 30 Oct 2025

 

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SMSF advisers need to be on top of the wide range of tax developments that impact SMSFs. This session will cover a range of current and interesting tax topics providing practical tips, traps and strategies to ensure SMSF advisers are on top of these topics including:

  • When to use the segregated pension exemption
  • What the Merchant litigation means for selling assets to an SMSF and when does it trigger Part IVA
  • What the Bendel litigation means for SMSFs with unit trust investments
  • CGT reset — what to remember from 2017 (especially in light of potential restructuring due to Division 296 Tax)
  • LRBA tax issues – borrowing costs / deductibility and a reminder around look through tax issues and offset accounts; and
  • The impact of the Collins decision on SMSFs undertaking property development.
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2025

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