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Review of and the interaction of SMSF laws, modern Simpler Super SMSF trust deeds, Australian
and foreign super funds, contribution rules including deductions and contributions taxes and the
critical importance of reserves post Simpler Super including case studies highlighting each area.
The modern day sole purpose test, new business real property guidelines, SMSF investment and
investment strategies, new SMSF borrowing rules, pre-1999 unit trusts, in-house assets, section
13.22C exempt trusts and the taxation of funds including case studies.
What is a superannuation interest, the taxation of superannuation benefits, the proportioning rules,
pre-Simpler Super pensions and the proportioning rules, lump sums, account based pensions,
reversionary pensions and the conversion of pre-Simpler Super pensions to post Simpler Super
pensions. Introduction to SMSF estate planning including case studies highlighting each SMSF
subject area.
SMSF estate planning taxes, death benefit pensions, life insurances including death benefit bonuses
— trauma, salary continuance, TPD, own occupation and life insurances in a fund, and SMSF estate
planning.
Participants seeking SPAA CPD points or ASIC RG146 compliance recognition are required to formally
enrol and complete a series of assessments during the course period. Please nominate below which form of
accreditation you are seeking and an information pack will be forwarded to you.
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The Specialist SMSF Adviser Training Course meets the professional requirements for education delivery set by the SPAA Education Program.
 44 CPD points (Cat. 1)
Participation in face-to-face
course component only.
51 CPD points (Cat. 1)
Face-to-face course component
and successful completion of all assessment tasks.
The Specialist SMSF Adviser Training Course
has been mapped against specific knowledge and skills competency to meet requirements of national compliance certification for ASIC RG146 and SMSF specialisation.
ASIC RG146 (Tier 1) Pre-course evidence,
face-to-face component, completion of all assessment tasks.
A fee of $250 is payable to Terra Cordis for independent assessment for ASIC RG146.
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