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National Superannuation Conference 2014

Published on 14 Aug 2014 | Took place at Park Hyatt, Melbourne, National

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This event brought together regulators and leading practitioners from the legal, accounting, audit and financial advisory services fields of the superannuation industry for two full days to discuss tax and other challenges, and opportunities that exist within the ever-changing superannuation operating environment.

Speakers were chosen because they are leading superannuation and tax experts, with the essential blend of knowledge and experience in the practical application of the laws.

Uniquely, this conference was designed for tax professionals from both the large fund and SMSF sectors. A mixture of plenary sessions and two streams of breakout sessions were offered.

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Individual sessions

Calculating exempt current pension income

Author(s):  Brad TWENTYMAN

This paper covers:

  • what is exempt current pension income?
  • which calculation method do I use?
  • calculating ECPI
  • which method should you choose?
  • minimum pension requirement
  • treatment of expenses.
Materials from this session:

Issues for the claiming of FITOs

Author(s):  Ross Stephens

This paper covers:

  • Australia’s foreign income tax offset (FITO) rules
  • Draft Taxation Ruling TR 2014/D2
  • a way forward?
Materials from this session:

Non-arm’s length income – How does it apply and where is it at?

Author(s):  Simon TISHER

This paper covers:

  • how the non-arm’s length income rules apply (and don’t apply) to related party dealings, dividends from private companies and distributions from trusts?
  • what is a fixed entitlement in a trust for the non-arm’s length income rules?
  • whether a nil interest loan under a limited recourse borrowing arrangement will trigger the non-arm’s length income rules?
  • whether the non-arm’s length income rules apply to capital gains and distributions?
  • what principles come out of the recent cases on special/non-arm’s length income?
Materials from this session:

The role of a 'tax manager' in a large superannuation fund

Author(s):  Chris LOVELL

This presentation covers:

  • the macquarie superannuation plan
  • investor directed superannuation fund
  • dual function of tax manager.
Materials from this session:

Successful SMSF succession planning

Author(s):  Thalia KALABOUKAS,  Bernie O'SULLIVAN

This paper covers:

  • understanding what is involved in SMSF succession planning
  • contemplating incapacity and associated risks
  • planning who will control the SMSF on death
  • determining tax effective methods to distribute benefits
  • utilising concurrent and cascading nominations
  • redesigning current pensions: the fresh, the reversionary and the non-commutable.
Materials from this session:

Tax and infrastructure investments

Author(s):  Connie van Werkum,  Angus Wilson

This presentation covers:

  • privatisations in Australia
  • recent headline transactions/upcoming projects
  • opportunity for funds to make substantial investments
  • key taxation issues associated with structures.
Materials from this session:

Views from a custodian

Author(s):  Michael GIDDINGS,  Zaf Kardaras

This presentation covers:

  • custodians - super fund contact
  • custodians - tax issues.
Materials from this session:

The role of 'tax manager' in a superannuation fund

Author(s):  Philip WITHEROW

This presentation covers:

  • how Cbus dealt with tax before having an internal tax resource
  • establishing an in-house tax service
  • benefits to Cbus of having an in-house tax resource.
Materials from this session:

Looking beyond the horizon – Likely reforms for superannuation tax policy for the future of the industry

Author(s):  Shayne CARTER

This presentation covers:

  • financial systems inquiry interim report
  • relevant background
  • superannuation policy settings
  • substantive superannuation observations from the interim report –imputation credits and tax free superannuation
  • retirement income
  • lifetime annuities
  • review of retirement income stream regulation
  • scope
  • background
  • lifetime income stream
  • product development.
Materials from this session:

LRBAs and insurance

Author(s):  Peter HOGAN

This paper covers:

  • consider this scenario
  • form of death benefit
  • paying a pension
  • paying a lump sum
  • ceating liquidity
  • insurance owned by SMSF
  • insurance proceeds & reserves
  • regulator’s view
  • insurance outside of SMSF (cross ownership and legal agreement).
Materials from this session: