SMSF Online Updates
 Fri 16 Apr 2021
 Fri 7 May 2021
 Fri 4 Jun 2021
 Fri 9 Jul 2021
 Fri 6 Aug 2021
 Fri 10 Sep 2021
 Fri 8 Oct 2021
 Fri 12 Nov 2021
 Fri 11 Feb 2022
 Fri 4 Mar 2022
 
 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




Cahoot Learning Privacy Policy