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These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.

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Notes Online Home 2021 Super Schools Day 2 Advanced planning strategies to maximise superannuation contributions
Important developments in relation to the ‘catch-up concession’

This segment provides a guide to Important developments in relation to the ‘catch-up concession’:

  • When can a taxpayer use the catch-up concession?
  • Catch-up concession provides unique planning opportunity for taxpayers
    in the 2022 income year
  • Case study highlights tax savings by combining the catch-up concession with contribution reserving

Chapters and Articles in 2021 Super Schools Day 2

Important developments in relation to the ‘catch-up concession’

Reforms provide important contribution strategies for taxpayers aged 65 and above

Claiming contributions children use to buy a home under First Home Super Saver scheme

Small business clients can contribute over $2,000,000 in the 2022 income year

Identifying a client’s needs for super planning: Collecting information

Creating superannuation contribution plans for a client during an economic recovery

Advising clients on pension planning during a share market or property recovery

Strategies for improving a client’s retirement nest egg during an economic recovery

Using segregation to maximise access to the TBC and the pension earnings exemption

ATO releases pension drawdown concession that provides major boost to tax savings

Summary table of pension planning strategies to consider during an economic recovery

Dealing with the fundamentals of undertaking a property development activity in an SMSF

What finance options are available for SMSFs that undertake a development in the fund?

Structuring strategies for SMSFs undertaking a property development with other parties

Traps and tips associated with SMSFs leasing a business development to a related party

NTAA table summarises key considerations affecting SMSF property developments

Dealing with an SMSF member’s death and the payment of death benefits

Crucial issues for death benefits and estate planning

Key planning opportunities with life insurance paid into an SMSF

Key tax issues when advising terminally ill clients