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Wealth migration to and from SMSFs paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 26 May 08 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper canvasses the strategies and emerging practices associated with the transfer of wealth to and from SMSFs. It also reviews the CGT, stamp duty and commercial issues associated with the transfer of wealth back to non-superannuation entities for the benefit and control of the next generation. Topics covered include:

  • maximisation of contribution caps
  • issues for trust and company structures
  • interface with small business CGT concessions
  • in specie distributions and contributions
  • employment termination payments including transitional termination payments.

Author profile

Peter Slegers CTA
Photo of author, Peter SLEGERS Peter Slegers, CTA, heads Cowell Clarke’s Tax & Revenue, Superannuation and Private Client practice groups. Peter advises and acts for a wide range of public and private companies and high net worth individuals and families. Peter’s areas of expertise include income tax (as it impacts on business and high net worth clients), capital gains tax, goods and services tax, state taxes, trust law and superannuation law. Peter has published numerous papers on trust structures and has considerable experience in this area. Peter is also a co-author of the Tax Institute’s SMSF Income Stream Guide and Cowell Clarke’s Australian Agribusiness Advisers’ Guide. - Current at 16 April 2024
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This was presented at Superannuation Intensive .

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