It seems that all investment structures are being attacked by Government and Revenue Authorities these days. SMSFs with restrictions on contributions and pensions, additional taxes and the non-arm’s length income rules. While trusts and companies are targeted with Division 7A and other measures.
This session will examine the benefits and limitations of each investment vehicle. This will include identifying opportunities, assessing risks, and understanding how alternative structures can complement each other for wealth creation, tax optimisation, and intergenerational planning.
This session will examine potential strategies and planning in relation to dealing with death benefits from a tax perspective, including:
Recontribution strategies
Withdrawing benefits prior to death
Issues with death benefit lump sums of in-specie transfers of specific assets
Disclaiming death benefits
Deeds of family arrangements
Death benefits direct to beneficiaries versus testamentary trusts; and
When to use a superannuation proceeds trusts.
In this session, Phil will examine the issues and potential strategies in relation to the new superannuation Div 296 tax, including what (if anything) may be done before 1 July 2026 and 1 July 2027. This topic will include
The new Div 296 tax
Critical elements
The transitional rules
Problems in relation to indirect assets
Div 296 and death
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