TOPICS

Contribution strategies & recent changes (~60 minutes):

• Salary sacrifice agreements (SSA) – we revisit TR 2001/10 in view of recent changes especially SG on SSA amounts and recent HR changes – many super related employment agreements need urgent review
• Should those with equity in a business make their contributions personally or via the business?
• Contribution strategies for children
• And more …

SMSF Update including (~30 minutes):

Presenter – Shaun Backhaus

Fee: $150 incl GST group discounts available
CPD Hours: 1.5
Designed for: Advisers seeking to stay abreast of SMSF news.

TOPICS

ATO final NALI ruling - LCR 2021/2 (~90 minutes)

• How non-arm’s length general v. specific expenses are treated
• The distinction between a trustee/director service and an individual capacity
• Recurrent expenses (acquisition v. general)
• Contributions & NALE
• NALE and unit trusts
• LRBAs & NALE
• Conclusions

Presenter – Daniel Butler

Fee: $150 incl GST group discounts available
CPD Hours: 1.5
Designed for: Advisers seeking to stay abreast of SMSF news.

TOPICS

A special spotlight on pensions (~60 minutes)

• The latest on the ‘ECPI’ pension exemption
• ‘Must know’ details on the 50% reduction
• Proposed Budget changes for legacy pensions, and strategic implications
• Ability to convert a TRIS to an ABP: the latest from the ATO
• The (limited) ability to borrow to pay a pension
• Issues on a pension having priority over a BDBN

SMSF Update (~30 minutes)

Presenter – Bryce Figot

Fee: $150 incl GST group discounts available
CPD Hours: 1.5
Designed for: Advisers seeking to stay abreast of SMSF news.

TOPICS

Super, SMSFs & related 30 June 2021 & 2022 tax planning (~70 minutes)

• Maximising contributions pre-30 June and contribution reserving (is this a sound or risky strategy)
• Changes impacting income & CGT pre-30 June
• Claiming deductions pre-30 June – recent changes to watch out for
• Tax planning with pensions – including one planning opportunity that soon disappears

SMSF Update (~20 minutes)

Presenter – Daniel Butler

Fee: $150 incl GST group discounts available
CPD Hours: 1.5
Designed for: Advisers seeking to stay abreast of SMSF news.

TOPICS

SMSFs & Bankruptcy (~60 minutes)

• Strategies to maximise asset protection and minimise risk
• When is super at risk in bankruptcy?
• Death benefits and bankruptcy
• What happens if a Fund goes bankrupt?
• What happens if a member goes bankrupt?

SMSF Update (~30 minutes)

Presenter – Shaun Backhaus

Fee: $150 incl GST group discounts available
CPD Hours: 1.5
Designed for: Advisers seeking to stay abreast of SMSF news.

TOPICS

SMSFs and family law super splitting (~60 minutes)

• Key steps/documents in a typical super split
• Managing practical/tax issues (eg, CGT, TBC, preservation and tax free amounts)
• The different types of splits, eg, base amount v interest split
• Tips and traps with assets such as pre-99 unit trust and residential property

SMSF Update (~30 minutes)

Presenter – William Fettes

Fee: $150 incl GST group discounts available
CPD Hours: 1.5
Designed for: Advisers seeking to stay abreast of SMSF news.

TOPICS

SMSFs & Property Development (~60 minutes)

• The key SISA and SISR rules to cover
• Issues with different structures including JVs
• ATO materials including SMSFRB 2020/1 SMSFs and property development and the NALI draft ruling LCR 2019/D3

SMSF Update (~30 minutes)

Presenter - Bryce Figot

TOPICS

SMSFs investing in unit trusts (~60 minutes)

• 50/50 and unrelated unit trusts
• Non-geared unit trusts
• Recent developments including: potential NALI impact from TR 2019/D3 & ATO’s latest ruling on ‘sufficient influence’

SMSF Update (~30 minutes)

Presenter - Dan Butler