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SMSFs: fund administration – the tax issues 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 26 May 08 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

The popularity of using a SMSF to accumulate wealth for retirement is continuing. This paper considers the myriad of taxation issues that arise for these funds, both in the accumulation phase and the pension phase. Case studies are used to demonstrate the tax effects of various retirement fund issues. Topics include:

  • segregation of assets
  • tax exemption for pension liabilities; how do you attract / retain the exemption
  • superannuation interests
  • optimising tax free component of super lumps sums and income streams
  • tax treatment of death benefits / strategies
  • transition to retirement.

Author profile

Peter Crump CTA
Peter is a Senior Consultant at BDO Adelaide, currently waiting for licencing to complete. Peter has specialised in the provision of advice on superannuation issues, especially with SMSFs, and brings a blend of experience as an actuary, financial adviser and consultant, with 35 years industry experience. He provides strategic advice to SMSFs, which is part of the overall lifestyle financial planning for their members. Peter also provides expert advice to Family Lawyers on superannuation related issues. Peter is a previous Chairman and board member of the SMSF Association. - Current at 10 February 2021
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This was presented at Superannuation Intensive .

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Individual sessions

Case studies - wealth migration to and from SMSFs

Author(s):  Peter SLEGERS

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SMSFs: fund administration – getting the details right

Author(s):  Daniel JENKINSON

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SMSFs: fund administration – the tax issues

Author(s):  Peter CRUMP

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Instalment warrants – practical applications

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Case study – instalment warrants and property speculation

Author(s):  Stephen HEATH

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