Given this is a superannuation conference, most of the presentations will be dealing with the uses of, and issues with, superannuation and self managed superannuation funds (SMSFs).
However, as superannuation and SMSFs become more of a legislative and regulatory target, investing outside of super could because a more attractive option.
This paper examines a number of investment vehicles outside of the super system and considers the advantages and disadvantages of each. But can we also have our cake and eat it too by using SMSFs and such investment vehicles? I will examine that as well.
I’d like to thank my colleague, Daniel Smedley, Principal, Sladen Legal, for allowing me to use some of his material in preparing this paper.
Legislative references in this paper include the Superannuation Industry (Supervision) Act 1993 (SIS Act), Superannuation Industry (Supervision) Regulations 1994 (SIS Regs) and the Income Tax Assessment Act 1997 (ITAA97).
The full paper is available to Sladen Smart Members sign up/login here to continue reading.
