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  Miscellaneous 2008

Wealth migration to and from SMSFs

Source: South Australia

Published Date: 26 May 2008

 

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This paper canvasses the strategies and emerging practices associated with the transfer of wealth to and from SMSFs. It also reviews the CGT, stamp duty and commercial issues associated with the transfer of wealth back to non-superannuation entities for the benefit and control of the next generation. Topics covered include:

  • maximisation of contribution caps
  • issues for trust and company structures
  • interface with small business CGT concessions
  • in specie distributions and contributions
  • employment termination payments including transitional termination payments.
Author(s)

Individual Session

Case studies - wealth migration to and from SMSFs

Author(s): Peter Slegers CTA
Materials from this session:

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Details

  • Published By: Peter Slegers CTA
  • Published On:26 May 2008
  • Took place at:Hyatt Regency, Adelaide

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