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, 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. The taxation of 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. |
The Specialist SMSF Adviser Training Course has been mapped against specific knowledge and skills competency to meet the specialist 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. Contact Kerry Hides-Pearson for more details P: 02 9453 1396
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