|SMSF Online Updates|
|Fri 3 Jun 2016|
|Fri 15 Jul 2016|
|Fri 9 Sep 2016|
|Fri 14 Oct 2016|
|Fri 10 Feb 2017|
|Fri 7 Apr 2017|
|SMSF Strategy Seminars|
|Launceston – Wed 10 Aug|
|SA – Thu 11 Aug|
|WA – Fri 12 Aug|
|Newcastle – Tues 15 Aug|
|Sydney – Wed 17 Aug|
|QLD – Thu 18 Aug|
|VIC – Fri 19 Aug|
|SMSF Core Course|
|Click here to view full pricing table|
SMSF Strategy Seminars
We present quarterly at each location during March, May, August and November. However, we only present twice a year at Lauceston and Newcastle (March and August) and Hobart and Canberra (May and November).
Each seminar contains two discrete strategic topics and an SMSF update (based on different material to any prior DBA Network event). Topics are carefully chosen based on current strategies and examples and delve into technical rules and practical issues that advisers need to master. We also regularly workshop practical case studies.
Topic 1 — Budget Super changes – tips, traps and planning opportunities
We have been working through the deeper strategic implications and cover the key critical strategies and information advisers need to best position clients. Advisers need to be armed with how to respond to the multitude of queries arising from the Budget announcements. We analyse each change focusing on the tips, traps and planning opportunities. We are wanting to add great value to your knowledge and cover the:
- new lifetime non-concessional cap
- $1.6m balance (pension) cap
- revised contribution rules
- other key changes
Topic 2 — Spotlight on related party LRBAs: urgent action and new opportunities
The recently released ATO safe harbours present both threats and opportunities. We will cover:
- What critical action must be taken before 30 June 2016
- The loopholes that exist (particularly if struggling to satisfy the loan-to-value ratio requirements)
- Which clients these safe harbours greatly benefit and how to maximise value for them
- What clients who are not covered by the safe harbours can do to benchmark
- Latest from ATO and industry for those who can’t meet the 30 June deadline
Topic 3 — Key strategic aspects of private companies
Many work with private companies day in and day out, however, many miss opportunities to add great value. We reveal key tricks and traps, including:
This topic is relevant for both SMSF trustee companies and other companies.
- Strategic implications when registering a company
- SMSF special purpose companies
- Can a family trust distribute to a company where the family trust owns the shares?
- The role of a chair
- ACNs and registered offices
Please note that due to the Budget changes, the topic of ‘Superannuation guarantee regime: planning tips and traps’ is held over to our August SMSF Strategy Seminars.
Click here for SMSF Online Updates
- Franking credits are refunded if an SMSF is in pension mode. We analyse these rules and examine whether an SMSF 50% in pension mode should have the accumulation members pay the pension members for any credits used
- SMSFs have a special CGT regime which assesses gains on most assets but do you know which assets will be assessed on revenue account, eg, what items now are trading stock?
- We review the segregated or unsegregated pension exemption rules. We analyse how capital gains and losses are calculated especially in view of the ATO’s view on when funds are segregated and its latest strict view on segregation in TD 2013/D7?
- There have been several recent AAT and court decisions on non-arm’s length income (‘NALI’). Advisers now have a framework for determining when a transaction may be taxed as NALI (even if the SMSF is in pension mode)
- There are pros and cons of auto versus non-auto pensions on death following TR 2013/5 (ie, TR 2011/D3 finalised). We examine the latest tax strategies unfolding from these different strategies
- How to ‘cherry pick’ to a member’s advantage the preservation rules
- How to save clients up to $30,600 tax using the preservation rules
- How a TRIS can pay out more than 10% per annum
- How to make contributions for members, beyond ages 65, 70 and even 75
- When will babysitting grandchildren and similar roles constitute ‘gainful employment’?
- How to strategically use the definition of ‘retirement’ to benefit those 60+
- SMSFs Trustees must never have committed an offence involving dishonesty whenever or wherever. When will riding on public transport without a ticket and other minor infringements, etc, constitute dishonesty?
|SMSF Strategy Seminars|
|No||Price||Price x 4 seminars|