Your shopping cart is empty
National Superannuation Conference
Published on 15 Sep 2022 | Took place at Hilton Sydney, NSW
- This event covers:
- Trending now – Topics for Large Funds
- Domestic investments
- Dodging disaster with the seven Ds
- NALI/NALE and SMSFs investing in companies and trusts
- The death benefit toolkit
- And much more...
- Non-arm’s length income
- Increasing political opinion regarding superannuation investments
- Super data reporting and transparency
- Third party data and governance
- Implications related to trustee fee arrangements following amendments to ss 56 and 57 of the Superannuation Industry (Supervision) Act; and
- ATO activities and review by the Inspector of Taxation
- ondemand_video
- shopping_cart Add all items to cart - $108.80
- Transition to retirement income streams – when to use them?
- Account-based pensions and managing the transfer balance cap
- Commuting “complying pensions” under new and proposed laws
- Multiple pensions vs consolidating pensions – which is better?
- Reversionary pensions vs non-reversionary pensions – which to choose?
- insert_chart
- ondemand_video
- shopping_cart Add all items to cart - $168.80
- Tax Governance and Third Party
- Data Governance
- Tax risks flagged to market
- New and/or significant transactions
- Our observations on Industry consolidation and other issues
- Public Advice and Guidance
- The Next Actions Program – Scope / Issues / Outcomes; and
- What’s next – Top 1000 program
- ondemand_video
- Examining the tools – BDBNs, reversionary pensions, codifying in the trust deed and trustee discretion
- Choosing the best death benefit tool
- When your tool breaks – death benefit challenge cases
- The aftermath of the high Court’s decision in Hill v Zuda as many BDBNs and similar nominations are now in troubled waters.
- insert_chart
- ondemand_video
- shopping_cart Add all items to cart - $168.80
- ondemand_video
- shopping_cart Add all items to cart - $108.80
- Expanding the membership of an SMSF to up to six members to fund the property acquisition or pay the death benefits
- Investing in related and unrelated private companies and unit trusts
- Latest developments with LRBAs
- Related party loans to SMSFs and the NALI provisions
- How to structure the payment of death benefits
- GST issues with property development.
- insert_chart
- ondemand_video
- shopping_cart Add all items to cart - $168.80
- ASIC’s view on exit strategies
- Potential SMSF compliance issues and other practical problems; and
- Advance planning strategies.
- insert_chart
- ondemand_video
- shopping_cart Add all items to cart - $168.80
- ondemand_video
- shopping_cart Add all items to cart - $108.80
- ondemand_video
- shopping_cart Add all items to cart - $108.80
- The status of the proposed legislative change and the latest ATO views
- Key risk areas including: specific v. general nexus, related party acquisitions, ‘special treatment’ for private companies and unit trusts, trustee services and discounts (including for employee share ownership).
- insert_chart
- ondemand_video
- shopping_cart Add all items to cart - $168.80
- insert_chart
- ondemand_video
- shopping_cart Add all items to cart - $168.80
- ondemand_video
- shopping_cart Add all items to cart - $108.80
- considerations from recent Next Action Reviews from the ATO
- avenues available to the ATO to pursue outcomes
- engagement strategies with the ATO
- other areas of focus when considering next steps such as brand awareness, non-financial matters and Board support.
- insert_chart
- ondemand_video
- shopping_cart Add all items to cart - $168.80
- insert_chart
- ondemand_video
- shopping_cart Add all items to cart - $168.80
- ondemand_video
- shopping_cart Add all items to cart - $108.80
Get a 20% discount when you buy all the items from this event.
Individual sessions
Trending now – Topics for Large Funds
Author(s):
Matthew Lane,
Dinh Dinh Dang
This presentation discusses the latest issues impacting the large superannuation fund sector, including:
Materials from this session:
insert_chart
Pension planning in 2022 and beyond
Author(s):
Jemma SANDERSON
This paper examines strategic pension planning under the current and proposed rules and will include:
Materials from this session:
insert_drive_file
ATO presentation – Issues for Large Funds
Author(s):
Nadia Alfonsi,
Blake Sly
An update from the ATO on industry’s progression in the Justified Trust assurance programs and the ATO’s perspective on current industry focus areas, including:
Materials from this session:
insert_chart
The death benefit toolkit
Author(s):
Peter BOBBIN
As the saying goes, a tradesperson is only as good as the tools they use. Likewise, death benefit succession planning is only as good the death benefit tools you use. This paper examines tools for dealing with death benefits including:
Materials from this session:
insert_drive_file
Foreign issues in emerging markets
Author(s):
Brad Ivens,
Darius Lalkaka
This presentation explores current and emerging tax issues that superannuation funds need to consider when investing offshore, along with ongoing operational aspects of such investments. The main focus shall be on Australian tax outcomes, with reference to foreign tax consequences which are relevant to the Australian outcome.Materials from this session:
insert_chart
Property and SMSFs – how to structure
Author(s):
Philip BRODERICK
A common investment strategy pursued by many trustees of SMSFs is to invest in property. However, before implementing such a strategy, trustees need to properly consider the numerous complex issues that may arise including how to structure such investments. Phil Broderick addresses such issues including the following:
Materials from this session:
insert_drive_file
Dodging disaster with the seven Ds
Author(s):
Julie Steed
There are many unexpected (even if inevitable) events that will impact the running of and/or ongoing viability of an SMSF. In this session we will identify the events that fund trustees and practitioners should address to minimise future difficulties. This paper reviews:
Materials from this session:
insert_drive_file
Tax Policy & Advocacy update
Author(s):
Scott TREATT,
Julie Abdalla,
Abhishek Shekhawat
Materials from this session:
insert_chart
Recent court decisions of importance for the superannuation industry
Author(s):
Stanley Drummond,
Holly Marchant
Superannuation case law continues to develop, and in surprising ways. This presentation looks at a number of recent cases that are of importance for the superannuation industry and will identify matters that warrant consideration by trustees and advisers.Materials from this session:
insert_chart
NALI/NALE and SMSFs investing in companies and trusts
Author(s):
Daniel BUTLER
NALI and NALE can arise in many cases never before imagined given the ATO’s broad construction of s 295-550. Fortunately, the Government is committed to consulting to ensure the NALI/NALE provisions apply as intended. In the meantime, advisers need clarity on what the rules are and where the risks lie so funds are not tainted forever! The NALI/NALE topic focuses on:
Materials from this session:
insert_drive_file
Domestic investments
Author(s):
Shahzeb Panhwar
This paper discusses current structuring issues with domestic infrastructure, property and private equity, including properly priced staples, trading trusts, and debt.Materials from this session:
insert_drive_file
Dealing with your auditor
Author(s):
Shirley SCHAEFER
This presentation discusses current structuring issues with domestic infrastructure, property and private equity, including properly priced staples, trading trusts, and debt.Materials from this session:
insert_chart
Navigating an ATO review
Author(s):
Stephen Chen,
Jeremy GEALE
The ATO continues to roll out its review of our industry with the latest wave being through the Next Action Risk Review (NARR) for some funds. This paper briefly touches on the areas of focus in relation to these reviews but importantly explore what can we learn from them as to next steps on managing the ever-increasing expectations on tax governance in our community, with our regulator and with our Boards. Our panel considers and discusses:
Materials from this session:
insert_drive_file
Contributions strategies in 2023 and beyond
Author(s):
Craig DAY
Recent changes to the contribution rules, including the abolition of the work test and the ability to bring forward non-concessional contributions up to age 74, have breathed new life into potential contribution strategies. This paper examines contribution strategies for 2022/23 and beyond.Materials from this session:
insert_drive_file
Closing Keynote – Super’s wicked challenge
Author(s):
Nicolette Rubinsztein
Nicolette looks at the next horizon for improving members’ retirement outcomes. This presentation outlines the challenges and opportunities for funds in implementing their retirement strategies.Materials from this session:
insert_chart
The Tax Institute is Australia's leading professional association and educator in tax providing the best resources, professional development and networks.