Superannuation is ever evolving, dynamic and challenging. This makes keeping up with the latest changes and latest thinking so important. Recently, we have seen the Tax Office issue a Taxpayer Alert regarding SMSF trust deed provisions that seek to exclude excess contributions, the finalisation of the ruling on "Contributions"?, and the Government announcement of changes to the law dealing with the taxation of limited recourse borrowing arrangements. To assist practitioners stay up-to-date with the latest issues and opportunities in superannuation (with a focus on SMSFs) this event was designed to examine four areas relevant to the "life" of a superannuation fund. Leading superannuation practitioners presented on the following hot topics:
- contributions and dealing with contribution caps
- types of structured SMSF investments
- use of reserves by SMSFs
- estate planning & superannuation.