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SA Annual Superannuation Day

Published on 12 Jun 2015 | Took place at Stamford Plaza, Adelaide, SA

This event discussed practical issues facing SMSF clients and practitioners. It covered recent superannuation regulation changes, the new penalty regime, an in-depth analysis of the provisions relating to the taxation of SMSFs and some valuable planning strategies that can be implemented for your clients. The ATO also presented a session in which they discussed their areas of focus and what they see as compliance risks in the market.

Get a 20% discount when you buy all the items from this event.

Individual sessions

SMSF update and an overview of the new penalty regime

Author(s):  Tim Miller

This paper covers:

  • excess contribution rules
  • concessional contributions cap
  • non-concessional contributions cap
  • contribution reserves
  • account based pension deeming.
Materials from this session:

Taxing the vehicle: An analysis the taxation of SMSFs

Author(s):  Alex Reade

This paper covers:

  • income tax
  • tax on contributions
  • tax on rollovers
  • special income
  • capital gains tax
  • starting a pension
  • losses - income & capital.
Materials from this session:

Strategies for navigating the contribution minefield

Author(s):  Kerri Reynolds

This paper covers:

  • contributions framework
  • scenario 1 - couple in their 40s
  • scenario 2 - couple in their 60s.
Materials from this session:

Business real property strategies for SMSFs

Author(s):  Peter SLEGERS,  Nicole SANTINON

This paper covers:

  • pre 11 August 1999 structures: What now?
  • special purpose entities
  • in specie distributions
  • property syndicates
  • CGT caps.
Materials from this session:

The latest on SMSFs from the ATO

Author(s):  Howard Dickson

This presentation covers:

  • state of play and contemporary services
  • exempt current pension income (ECPI)
  • SMSF members receiving income stream payments
  • minimum pension payment
  • simple SMSF loan arrangement using an interposed entity.
Materials from this session: