Foundations of SMSFs 2021-23 – Session 3: Investment Rules



This session provides an outline of the investment rules that apply to SMSF trustees. This is the third module of five in the Foundations of SMSFs series.

This session was recorded on 25 February 2022.
On successful completion of this topic, participants should be able to: 
  • Demonstrate how an SMSF trustee satisfies the Investment Strategy requirement under the superannuation law
  • Explain the requirements for fund asset ownership
  • Differentiate between investment rules in an SMSF’s trust deed and the superannuation law
  • Evaluate how the sole purpose test applies to an SMSF trustee’s investment making decisions
  • Describe the investments rules under the superannuation law that applies to an SMSF.

Benefits

These concise sessions have been specifically designed for our online education platform, to ensure that you get an in-depth understanding of the fundamental SMSF topics in minimal time.

ATSSuper
Tracey Besters 
Senior Tax and Superannuation Trainer, Chartered Accountants ANZ 

Tracey’s extensive experience gives her a valuable insight into the pressures of being in public practice. She also understands the enormous opportunities that self managed super funds (SMSF) offer clients.

EVENT DETAILS


Topic: Financial Advisory and Superannuation, Tax

Sub-Topic: Employment Taxes - PAYE, PAYG & FBT, Income Tax, Self-Managed Superannuation Funds, State/Territory Taxes, Superannuation, Tax Administration

Format: Recorded Webinar

Proficiency Level: Foundation

CPD: Upto 1.5 hours