|SMSF Online Updates|
|Fri 14 Oct 2016|
|Fri 10 Feb 2017|
|Fri 7 Apr 2017|
|Fri 2 Jun 2017|
|Fri 14 Jul 2017|
|Fri 8 Sep 2017|
|SMSF Strategy Seminars|
|Hobart – Wed 9 Nov|
|Adelaide – Thu 10 Nov|
|Perth – Fri 11 Nov|
|Townsville – Mon 14 Nov|
|Brisbane – Tue 15 Nov|
|Sydney – Wed 16 Nov|
|Canberra – Thu 17 Nov|
|Melbourne – Fri 18 Nov|
|Launceston – Wed 8 Mar|
|Newcastle – Tue 14 Mar|
|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 Reform
We are monitoring every super and tax change flowing from the 3 May 2016 Budget proposals to provide you with the latest knowledge and strategies. We will especially cover any legislative developments whether in final or draft form. We will also cover any relevant ATO material including any law companion guidelines ('LCG') on how the new law applies. We will focus on:
- Contribution cap reforms and other changes to the contribution and gainful employment tests
- The $1.6 million balance cap and changes impacting pensions and TRISs
- We will provide some practical case studies on the latest strategies
- Other super and tax related reforms
Unless you ‘ride the wave’ of reform you risk being left behind.
Topic 2 — Employee share plans and SMSFs investing in private companies
Employee share ownership plans (‘ESOP’) that offer shares or equity in an employer’s business to an employee give rise to a number of interesting tax and super issues. Invariably, most employees wish to have these investments made in their SMSF. Moreover, the ATO is focusing more on arrangements that may involve services being provided for a higher return on equity and investments by SMSFs in private companies. We tackle the complex SMSF and related tax technical issues providing practical solutions including:
- What SISA and SISR rules need to be considered
- What tax rules need to be considered
- What the ATO will be focused on including when it will assess non-arm’s length income
- Practical tips and traps
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|