Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Miscellaneous 2008

Super in a tax free world

Published Date: 27 May 2008

 

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

Subscribe Now

Already a Subscriber? Login now

The superannuation changes and the promise of tax free superannuation has attracted the attention of most. Adding to the interest in super is the relaxation of the borrowing restrictions for superannuation funds. These changes bring many new opportunities but also new challenges, such as contributions caps, excess contributions tax, new products and strategies. This paper runs through some of the practical issues that SMSF trustees and members face in this brave new world. Topics covered include:

  • issues in relation to contribution/timing and excess contribution tax
  • the residency issues of a SMSF
  • instalment warrants and gearing
  • pension phase: issues to consider
  • estate planning issues.
Author(s)
Download

Details

  • Published By: Mark Payne
  • Published On:27 May 2008

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 2008

Share this page