'Superannuation' Seminar Notes - August 2011

Notes from the 'Superannuation' seminar include the powerpoint presentation and cover the following content in detail: 

• Maximising employer and personal superannuation contributions including the 'bring forward rule' and utilising the small business CGT concessions - a case study
• Following the end of the 10 year transitional period, how do the in-house asset rules now apply; must any existing investment structures be dismantled or liabilities discharged? - a case study
• The new SMSF borrowing rules which apply from 7 July 2010:
  • What is a 'single acquirable asset'?
  • Why can't improvements be made to property?
  • Is land sub-division now a problem?
  • Can a trustee now refinance?
  • A case study
• Investment in unit trusts - can further investment occur in a pre-August 1999 unit trust; must distributions to related party unit trusts be actually paid (TR 2009/3)?
• The stringent new rules which apply to the holding of collectable and personal use assets by an SMSF
• Taxing the withdrawal of member benefits including death benefits - is it as simple as all draw downs from age 60 years being automatically tax-free?
• Transition to retirement pensions - creating the potential for significant tax savings

To take an in-depth look at the content, click here.