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SMSF fundamentals and regulation
SMSF fundamentals and regulation
CLICK HERE to register for the next four SMSF Strategy Seminars and save $120 or more per attendee.
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.
Recording
- Expiry Date: 1 November 2020
- Duration: 90 minutes
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