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
|Item type||Home library||Collection||Call number||Status||Date due||Barcode||Item reserves|
|Book||Australia||345.17 NEG 2017 (Browse shelf)||Not for loan||CA009857|
|Book||Australia||Reference||REF 345.17 NEG 2017 (Browse shelf)||Not For Loan||CA010074|
|Reference||New Zealand||Reference||R345.17 ESS 2017 (Browse shelf)||Not For Loan||CA013279|
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.