Special SMSF Topics On-Demand Series 2020-21


This 6-part special SMSF topic series is presented by our team of tax and superannuation trainers. Each informative and highly practical session will explore a different topical Australian SMSF issue and will ensure that you keep up-to-date with this ever-changing and complex area.

About

In this on-demand series we will explore current Australian SMSF issues and essential developments in respect of contributions, investments, borrowings, account balances, membership, related party transactions, accessing superannuation, and compliance.


Topics are purchased as a discounted series and all sessions are recorded, so you can learn on-demand. A new topic is released bi-monthly. You will be sent a recording link and supporting materials bi-monthly.


Sessions are a minimum of 1.5 hours each, giving you a total of a minimum of 9 hours CPD for the full series.


As individual sessions become available, descriptions will be added here:

Session 1

Special SMSF Topic 2020: Limited recourse borrowing arrangements (August 2020, theory and case study)

Ordinarily super funds cannot enter into creditor/borrower type arrangements. However, one way in which a super fund can effectively borrow money that at law does not involve this type of relationship is a limited recourse borrowing arrangement (LRBA).

The LRBA rules in the SIS Act were amended with effect from 6 July 2010 for transactions put in place after that date. This session predominantly provides an outline of the rules applicable for LRBAs entered into after 6 July 2010.


Session 2

Special SMSF Topic 2020: Transfer balance account reporting (October 2020, theory and case study)

Event-based reporting for self-managed super funds (SMSFs) commenced with the introduction of the Transfer Balance Cap (TBC) on 1 July 2017. An SMSF is generally required to start reporting to the ATO when it commences it first ‘retirement phase pension’.

SMSFs that has an existing ‘retirement phase pension’ at 30 June 2017 automatically had event based reporting obligations. This session provides an outline of the reporting requirements for Transfer Balance Account events for an SMSF.

Session 3

Session 4

Session 5

Session 6


To get you started with your learning, we have included a complimentary session, 'SMSFs and COVID-19'.


EVENT DETAILS


Topic: Financial Advisory and Superannuation

Sub-Topic: Superannuation

Format: Recorded Webinar

Proficiency Level: Foundation, Intermediate

CPD: Upto 9 hours