shopping_cart

Your shopping cart is empty

SMSF update and an overview of the new penalty regime 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 12 Jun 15 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • excess contribution rules
  • concessional contributions cap
  • non-concessional contributions cap
  • contribution reserves
  • account based pension deeming.

Author profile

Tim Miller
Tim is the Education Manager at SuperGuardian and is one of Australia’s leading SMSF educators and presenters with over 23 years’ experience in the Superannuation industry. His experience has been gained through providing legislative and compliance support to thousands of Trustees, Accountants and Financial Planners since joining the SMSF sector in 1999. In addition to servicing the needs of SMSF clients, his practical and personable approach to compliance has made him a regular presenter on the SMSF circuit. Tim regularly presents at the major SMSF conferences and events, contributes to various trade and general publications and has authored of one of the original subjects of the SMSF Association Graduate Certificate delivered through the University of Adelaide and Kaplan, this subject was also adopted as part of the Chartered Accountants Australia and New Zealand ANZ SMSF specialist program. Tim is an SMSF Association Specialist Adviser. - Current at 16 September 2021
Click here to expand/collapse more articles by Tim Miller.

 

This was presented at SA Annual Superannuation Day .

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

Materials from this session:

Taxing the vehicle: An analysis the taxation of SMSFs

Author(s):  Alex Reade

Materials from this session:

Strategies for navigating the contribution minefield

Author(s):  Kerri Reynolds

Materials from this session:

Business real property strategies for SMSFs

Author(s):  Peter SLEGERS,  Nicole SANTINON

Materials from this session:

The latest on SMSFs from the ATO

Author(s):  Howard Dickson

Materials from this session:

Further details about this event:

 

Copyright Statement