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  Superannuation 2012

The changing SMSF environment

Source: South Australia

Published Date: 6 Aug 2012

 

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This paper covers recent Government announcements affecting the Superannuation industry. The sum of all these changes means that advisers are faced with a changing landscape entailing both compliance obligations as well as planning obligations. Specific topics covered include:

  • TR 2011/D3
  • New Super Guarantee Rates
  • Higher concessional contributions cap for over 50s deferred to 1 July 2014
  • Dealing with Excess Contributions Tax
  • FOFA - The Accountants' exemption
  • Superannuation contributions tax to double to 30% for incomes above $300,000
  • Update to PSLA 2009/1 In-house Assets
  • Collectables and Personal Use assets
  • New SMSF member verification system
  • Off-market transfers  between SMSFs and related parties
  • Net Market Valuation for annual reporting purposes
  • Dealing with insurance in SMSFs.
Author(s)

Individual Session

The changing SMSF environment

Author(s): Tim Miller
Materials from this session:

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Details

  • Published By: Tim Miller
  • Published On:6 Aug 2012
  • Took place at:Hilton Adeleide

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