SMSFs and Taxation (Substantive Law)

Speaker: Ben Symons, Barrister, State Chambers 

About this seminar:   This seminar will provide a broad overview of the taxation of self-managed super funds and covers all the changes in the 2016 Federal budget including:

• Changes to concessional contribution caps;

• Changes to non-concessional caps;

• Changes to spousal contribution splitting; and

• The introduction of the transfer balance cap, and potential planning opportunities arising in relation to this.

The presentation also covers innovative ways to use an SMSF:

• For property development;

• To obtain a capital gains exemption under the small business concessions;

• How to deal with an estate dispute following the death of an SMSF trustee/member where the remaining spouse (usually the remaining spouse is also a trustee/member) of an SMSF faces a potential conflict of interest in paying the superannuation to themselves versus other parties who may have an interest in the superannuation money.