Miscellaneous 2004

Legislative changes for DIY superannuation

Source: Western Australia

Published Date: 29 Oct 2004

 
The use of superannuation structures in both the accumulation and retirement phases is an essential part of the tax planning process.

Superannuation strategies offer both opportunities for the astute and pitfalls for the unwary - particularly where reasonable benefit limits are an issue - and the problems don't end even with death!

Practitioners should ensure they are aware of current legislation, industry practices and contemporary strategies that can be implemented to maximise the position for their clients, including those who may have superannuation CGT exempt components resulting from the sale of their business.

In addition to an update on the recent changes to legislation, this presentation uses a range of case studies to provide insight into strategies and take full advantage of opportunities afforded to DIY super funds for small business owners and other high net worth individuals.

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

Details

  • Published By: Dean Watson
  • Published On:29 Oct 2004
  • Took place at:Fremantle Sailing Club

The material is copyright. Apart any fair dealing for the purpose 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.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Miscellaneous 2004

Share this page