SMSF Online Update — 12 April 2024 — Key update on pension and succession issues

On Friday12 April 20234, Bryce Figot, Special Counsel will present the SMSF Online Update.

In this session, which provides a key update on pension and succession issues, Bryce will cover the following important and strategic topics that advisers need to be on top of having regard to recent major changes:

• When are automatically reversionary pensions still appropriate in view of recent changes?
  • Succession planning considerations, including in relation to ($3M+) div 296 tax  and the ‘death tax’ where death benefits comprising a taxable component are paid to non-tax dependants
  • What conversations should advisers be having to best position their clients on the pros and cons and what documents should be retained?
     
• A strategic guide to maximising exempt income claims for in specie benefit payments, including tips and traps for segregated versus unsegregated funds
   
• Top level insights for clients with legacy pensions, such as market linked pensions and complying lifetime pensions
   
• A quick fresher on super law ‘dependants’ in light of recent case law developments
   
• Brief update on recent BDBN developments
   
• Recent AAT decision on a taxpayer succeeding in claiming a loss on a residential investment property and ATO decision impact statement — impact for SMSFs
   
• And much more …

SMSF Online Updates - 8 Mar 2024 - single session

Shaun Backhaus, Senior Associate, will be presenting the update on 8 March 2024. This presentation will cover a number of topics to provide advisers with a practical awareness of recent developments including:

• Managing Div 296 tax especially on death and structuring options including the use of family trusts
• Latest ATO position on pre-death withdrawal including latest private rulings
• Review of contracts that may contain charges in breach of reg 13.14
• Increase in Admin penalties
• Case law update

Watch live or a recorded version. To register, click here - including for 10 x sessions at $100 each.

SMSF Online Update — SMSF discount policies for accounting, financial planning and auditing firms — Friday 16 Feb 2024, 12–1.30 pm (AEDT)

Bryce Figot, Special Counsel at DBA Lawyers will present the SMSF Online Update with a focus on issues relating to SMSF discount policies for accounting, financial planning and auditing firms. Bryce’s presentation will include:

• The key changes in ATO position since 1 July 2023
• Why FY2024 is different to all prior financial years
• What documentation you must have on file (and more) to avoid non-arm’s length income
• Where we are with legislative changes to non-arm’s length income
• And much more (including the latest on the new ‘$3M+’ Division 296 Tax)