Taxation of SMSFs

Taxation of SMSFs

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  • Expiry Date: 1 November 2020
  • Duration: 90 minutes

1 Introduction
2 Revenue vs Capital
2.1 Introduction
2.2 Division 295 – ITAA 1997
2.3 Further reading
3 Taxation of SMSFs – accumulation phase
3.1 Introduction
3.2 Calculating taxable income and tax payable
3.3 Components of taxable income
3.4 Trading stock
3.5 Deductions
3.6 Further reading
4 Taxation of SMSFs – Pension Phase
4.1 Exempt current pension income
4.2 Segregated method
4.3 Unsegregated method
4.4 Segregated bank accounts
4.5 Tax treatment of capital gains and losses
4.6 Which method should be used by the SMSF?
4.7 Pension exemption on death
4.8 SMSF with revenue losses
4.9 SMSF in pension mode with revenue losses
4.10 Further reading
5 Anti-Detriment
5.1 Introduction
5.2 Importance in an SMSF context
5.3 How to calculate the tax detriment amount?
5.4 ATO materials
5.5 Where to get extra money from to pay tax detriment amount
5.6 ATO scrutiny
5.7 Reserves and excess contributions
5.8 Further reading
6 GST and Superannuation
7 Franking Offsets
8 Public Trading Trusts
9 State and Territory Taxes

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