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Reserving strategies - The tips and the traps paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 03 Jun 10 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • when can an SMSF use a reserve?
  • what must a trustee do in creating and maintaining reserves?
  • how are distributions from reserves treated for tax purposes?
  • how are amounts distributed from reserves classified for superannuation benefit purposes?
  • so what is a reserve?
  • what is the maximum amount permitted to be accumulated in reserves?
  • what types of reserving strategies are available to SMSFs?
  • asset protection.

Author profile

Robert O'Donohue CTA
Robert, O'Donohue, FTI, is a Partner in HWL Ebsworth's National Superannuation and Funds Management Group and advises clients across the whole superannuation industry. Robert has acted for many of the better known APRA regulated superannuation funds in Australia together with many SMSFs and advises across the whole spectrum of issues faced by superannuation funds from compliance and trustee duties to disclosure and outsourcing arrangements. - Current at 24 August 2012
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This was presented at Superannuation Intensive .

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Structured investments

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Superannuation and death

Author(s):  Thalia KALABOUKAS,  Chris KETSAKIDIS

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Reserving strategies - The tips and the traps

Author(s):  Robert O'Donohue

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