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SMSF Auditor Independence Webinar | |
SMSF Succession Planning Webinar | |
SMSF fundamentals and regulation
SMSF fundamentals and regulation
All delegates must be registered to be able to see training and to be eligible to receive CPD hours and not to breach copyright law.
1 INTRODUCTION
1.1 Overview
1.2 Regulatory structure
1.3 Regulators
1.4 Further reading
2 COURTS
2.1 Federal Court
2.2 High Court of Australia
2.3 Supreme Court
2.4 Lower courts
2.5 Courts versus tribunal
2.6 Challenging a trustee’s discretion in a court of law
2.7 Further reading
3 LEGISLATIVE FRAMEWORK
3.1 SISA covenants
3.2 Trustee Acts
3.3 Trustees of SMSFs — fiduciary relationships
3.4 So who are the beneficiaries of an SMSF?
3.5 Commonwealth v State regulation
3.6 Superannuation Industry Supervision Act 1993 (Cth)
3.7 Income Tax legislation (ITAA)
3.8 Superannuation Guarantee Administration Act 1992 (Cth)
3.9 Other legislation impacting superannuation
3.10 Further reading
4 WHAT IS AN SMSF?
4.1 Administration
4.2 Structure
4.3 Remuneration for non-trustee services
4.4 SMSF advantages and disadvantages
4.5 SMSF complaints and cooling-off
4.6 Further reading
5 RESEARCH RESOURCES