Profile

CPD

Purchases

Services

Notes Online

Welcome to Notes Online. 

We offer chapters and articles for individual purchase and we hope you benefit from using our Notes Online.

Disclaimer
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.

Price

$11.00

Document Type

Article

Pages

5

Notes Online Home 2021 Super Schools Day 2 Traps and Tips Associated with Property Development and SMSFS
Traps and tips associated with SMSFs leasing a business development to a related party

This segment of the seminar notes discusses the Summary table of pension planning strategies to consider during an economic recovery. In particular, the following:

  • What requirements must be met for an SMSF to lease business real property
    to a related party of the fund?
  • The benefits of holding a business development in an SMSF and leasing it
    to a related party of the fund
  • Case study shows how leasing an SMSF property development to a related
    party can save $’000s

Chapters and Articles in 2021 Super Schools Day 2

Advanced planning strategies to maximise superannuation contributions

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

Developing a Tax-Effective Super Plan During an Economic Recovery

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

Advanced Pension Planning Strategies

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

Traps and Tips Associated with Property Development and SMSFS

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

Tax-Effective Estate Planning and Superannuation

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