|SMSF Online Updates|
|Fri 15 Jul 2016|
|Fri 9 Sep 2016|
|Fri 14 Oct 2016|
|Fri 10 Feb 2017|
|Fri 7 Apr 2017|
|Fri 2 Jun 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 — What’s changed since the Budget/Election?
The May Budget and the July election mean the biggest changes for superannuation in the past decade. We will examine the finer detail and provide value-added insights on:
- Which strategies no longer work?
- What are the new strategies?
- What uncertainties still remain and how to best deal with them?
- Critical timelines
- Small business concessions and super (including a brief review of the small business CGT concessions and the new small business restructure relief that commences on 1 July 2016): how to maximise the benefits to clients?
Topic 2 — Superannuation guarantee regime: planning tips and traps
We cover the key rules, strategies and recent developments that practitioners need to be aware of including:
- Key steps in dealing with an ATO contractor questionnaire or SG audit
- Recap on the key rules and the SG regime
- Tips for negotiating salary sacrifice agreements and remuneration and packaging
- Which payments don’t attract SG … you will be surprised!
- Latest on developments in who is a contractor versus an employee
- The latest on penalties: what you must know
- Latest ATO materials
Topic 3 — SMSF update
The latest hot SMSFs issues.
This material is different to the content of the 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|