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The essential SMSF guide 2017-18 / by Tony Negline

By: Negline, Tony.
Publisher: Pyrmont, NSW : Thomson Reuters, 2017Description: x, 673 p. ; 24 cm. + CD-ROM.ISBN: 9780864698810.Subject(s): Self-managed superannuation funds (SMSF) | Retirement income | Investments | Australia | Handbooks, manuals, etc
Contents:
The historical development for superannuation -- Comparing superannuation to other investments -- Regulatory context of superannuation -- Income tax and superannuation -- What is an SMSF? -- SMSF trust deeds -- Trustees' duties, powers and rights -- Disputes with and changing trustees -- Steps to set up an SMSF -- The superannuation contribution rules -- Employer contributions to SMSFs -- Personal contributions to SMSFs -- Rollovers and ETPs -- Taxations of contributions -- Review of superannuation investment rules -- Investment strategies and sole purpose test -- Implications of the in-house assets test -- Related party transactions -- Loans, businesses and SMSFs -- SMSFs and real property -- SMSFs, artwork and collectibles -- Using SMSF reserves -- Taxation of SMSF income -- Preserved benefits -- Total super balance and transfer balance cap -- Payment and taxation of superannuation benefits -- SMSFs and death -- Terminal illness, disability and medical traumas -- SMSFs and business succession -- SMSFs and bankruptcy -- Accounting issues and fund records -- Auditing requirements and annual returns -- Member statements -- Disclosure requirements and information -- Transgressions and penalties -- SMSFs and GST -- SMSFs and stamp duty -- SMSFs and CGT small business concessions -- The financial planning process -- Centrelink benefits -- Designing a pension -- Payment of pension -- Winding up an SMSF -- Pending and proposed measures.
Summary: Provides a comprehensive guide and toolkit for SMSF advisers, clients and trustees. Contains new developments and commentary affecting the SMSF industry, including recent ATO announcements and the latest cases.
Item type Home library Collection Call number Status Date due Barcode Item reserves
Book Book Australia
345.17 NEG 2017 (Browse shelf) Not for loan CA009857
Book Book Australia
Reference REF 345.17 NEG 2017 (Browse shelf) Not For Loan CA010074
Reference Reference New Zealand
Reference R345.17 ESS 2017 (Browse shelf) Not For Loan CA013279
Total reserves: 0

The historical development for superannuation -- Comparing superannuation to other investments -- Regulatory context of superannuation -- Income tax and superannuation -- What is an SMSF? -- SMSF trust deeds -- Trustees' duties, powers and rights -- Disputes with and changing trustees -- Steps to set up an SMSF -- The superannuation contribution rules -- Employer contributions to SMSFs -- Personal contributions to SMSFs -- Rollovers and ETPs -- Taxations of contributions -- Review of superannuation investment rules -- Investment strategies and sole purpose test -- Implications of the in-house assets test -- Related party transactions -- Loans, businesses and SMSFs -- SMSFs and real property -- SMSFs, artwork and collectibles -- Using SMSF reserves -- Taxation of SMSF income -- Preserved benefits -- Total super balance and transfer balance cap -- Payment and taxation of superannuation benefits -- SMSFs and death -- Terminal illness, disability and medical traumas -- SMSFs and business succession -- SMSFs and bankruptcy -- Accounting issues and fund records -- Auditing requirements and annual returns -- Member statements -- Disclosure requirements and information -- Transgressions and penalties -- SMSFs and GST -- SMSFs and stamp duty -- SMSFs and CGT small business concessions -- The financial planning process -- Centrelink benefits -- Designing a pension -- Payment of pension -- Winding up an SMSF -- Pending and proposed measures.

Provides a comprehensive guide and toolkit for SMSF advisers, clients and trustees. Contains new developments and commentary affecting the SMSF industry, including recent ATO announcements and the latest cases.

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