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Wealth migration to and from SMSFs

Taxation in Australia | 1 Aug 08
 
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Published on 01 Aug 08 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article canvasses some topical issues and emerging practices relevant to the migration of wealth to and from self-managed superannuation funds under the Simplified Superannuation tax regime. In the authors’ experience, the tax policy shift from a regime that focussed on “exit” to one that now predominantly focuses on “entry” is having a significant impact on funding and transactions involving SMSFs, especially for high net worth taxpayers.

Author profiles

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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Lee Jurga
Lee Jurga is an Associate Director in the Tax Consulting Team at Perks in Adelaide. He has 17 years of both private and public sector experience advising on State and Federal taxation issues. He currently advises SME clients and high net worth individuals on a range of taxation issues and tax effective restructuring and succession strategies from both a State and Federal tax perspective - Current at 11 November 2024
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