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Superannuation - Issues and Strategies in the Current Environment

Published on 15 Oct 2009 | Took place at Perth Concert Hall, Perth, WA

Superannuation rules and regulations continue to evolve and challenge practitioners. The 50% reduction in the concessional contributions limit as announced in the Federal Budget has limited the level of benefits that can be accumulated in superannuation, and exceeding the limit is punitive. It is therefore imperative that practitioners are aware of the contribution rules and the issues with respect to the limits to ensure that clients are optimising their superannuation.

    This event focussed on the current contribution strategies and issues, including in-specie contribution issues, as well as outlined a range of other issues and tips and traps that are relevant for Practitioners who advise clients on Superannuation matters, particularly with respect to SMSFs.
    This event was aimed at tax practitioners, accountants, lawyers, financial planners, superannuation administrators and superannuation advisers.

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Individual sessions

Superannuation contribution issues and strategies

Author(s):  Jemma SANDERSON With the 2009 Federal Budget reducing the contribution limits by 50%, it is now more important than ever to be diligent with contributions. This paper covers:

  • recent changes to contributions that we need be aware of
  • strategies to prevent the incurrence of excess contributions tax
  • ATO rulings with respect to contributions and how they affect our strategies.
Materials from this session:

How to make your fund’s audit go smoothly

Author(s):  Con GOTSIS It is a requirement that SMSFs are audited each year. This process can hit roadblocks where there is a divergence between the accountant's role in preparing the financial statements and tax return and the auditor's responsibilities. To assist SMSF advisers in making this process as smooth as possible this paper outlines:

  • the most common problems that auditors identify and seek clarification for, and how they can be resolved quickly
  • information that will assist auditor efficiency
  • new considerations under GS009.
Materials from this session:

In-specie transfers

Author(s):  Daniel FRY With superannuation being the preferred investment vehicle in Australia due to the tax concessions, it is no surprise that members attempt to enhance their benefits by transferring property into their funds. This paper covers issues in the implementation of this strategy including:

  • stamp duty on the transfer of property
  • capital gains tax considerations
  • ensuring that contributions are within the limits and
  • GST.
Materials from this session:

Where we're at with borrowing with superannuation

Author(s):  John THOMSON This paper covers:

  • division 7A issues
  • stamp duty considerations and
  • the author's experiences dealing with lenders given the limited recourse requirements.
Materials from this session:

Estate planning & superannuation

Author(s):  Angela GAFFNEY This presentation covers:

  • background
  • what is estate planning?
  • estate planning and superannuation, in particular for a SMSF?
    • control issues:
      • basic conditions
      • lifetime
      • upon death
    • death benefit payment options.
Materials from this session:

Superannuation case studies

Author(s):  Jemma SANDERSON This presentation covers:

  • resolving excess contributions
  • transition to retirement - What to do when the pension >10%
  • pre 1999 unit trusts - issues going forward with the maintenance of these structures.
Materials from this session: