Over the last 5 years, the number of self-managed super funds (SMSFs) in Australia increased by 31% and their total assets grew by 55%. On average, 36,000 new SMSFs are established each year. The top 5 asset classes held by SMSFs, which make up 82% of their total assets, are cash and term deposits (26%), listed shares (31%), real property (11%), unlisted trusts (9%), and other managed investments (5%). The average assets per SMSF fund increased by 20% over the past 5 years to $1.1 million, while the average assets per member rose 21% to $590,000.
The ATO has created an infographic from the 2013-14 statistics of the SMSF industry. It provides a great insight into the SMSF sector today and can help to understand many of the key drivers for growth and how the sector continues to evolve.
This infographic provides an update on the SMSF sector in April 2015. The content within this infographic was extracted from a speech given by the Assistant Commissioner, SMSF Segment, Matthew Bambrick in March 2015.
The webinar discussed several changes impacting SMSFs from the 2014-15 Federal Budget and other regulatory changes. Key points included an increase in the excess non-concessional contributions tax rate to 49% due to the temporary Budget Repair Levy, reforms to the age pension and seniors health card assessments, and cessation of the National Rental Affordability Scheme. The webinar also covered changes to the 2014 SMSF annual return, issues around related party limited recourse borrowing arrangements, and upcoming webinars from The SMSF Academy.
This webinar presentation provides an overview of death benefit nominations in self-managed superannuation funds (SMSFs). It explains that a binding death benefit nomination (BDBN) is a key estate planning tool to dictate how superannuation benefits are distributed upon a member's death. However, BDBNs made under the Superannuation Industry Supervision Regulations are not binding for SMSFs. The presentation discusses factors to consider when deciding what type of death benefit nomination to make, including how much control and flexibility is desired. It also summarizes relevant case law on issues like paying death benefits according to a member's will.
This webinar provided tips and strategies for SMSF contributions and benefit payments for the 30 June 2014 financial year. It discussed concessional and non-concessional contribution caps and strategies for maximizing deductions before year-end. It also addressed pension minimums and payment options, as well as limited recourse borrowing arrangements and reviewing other fund documents. Attendees were encouraged to take advantage of available contribution caps and tax exemptions for the year through approaches like pension segregation.
This webinar covered several key changes impacting SMSFs, including:
1) Increases to the concessional and non-concessional contribution caps from July 1, 2014.
2) Clarification from the ATO on the in-house asset exemption for LRBA arrangements both before and after loan repayment.
3) New administrative powers granted to the ATO, including the ability to issue rectification directions, education directions, and impose penalties for SMSF non-compliance.
4) Requirements for SMSFs to comply with the Superstream standard for receiving employer contributions electronically from July 1, 2014.
Presentation slides from the Changing Face of SMSFs webinar held on 12 December 2013. This session looked at the latest technical and regulatory issues impacting self-managed super funds.
Over the last 5 years, the number of self-managed super funds (SMSFs) in Australia increased by 31% and their total assets grew by 55%. On average, 36,000 new SMSFs are established each year. The top 5 asset classes held by SMSFs, which make up 82% of their total assets, are cash and term deposits (26%), listed shares (31%), real property (11%), unlisted trusts (9%), and other managed investments (5%). The average assets per SMSF fund increased by 20% over the past 5 years to $1.1 million, while the average assets per member rose 21% to $590,000.
The ATO has created an infographic from the 2013-14 statistics of the SMSF industry. It provides a great insight into the SMSF sector today and can help to understand many of the key drivers for growth and how the sector continues to evolve.
This infographic provides an update on the SMSF sector in April 2015. The content within this infographic was extracted from a speech given by the Assistant Commissioner, SMSF Segment, Matthew Bambrick in March 2015.
The webinar discussed several changes impacting SMSFs from the 2014-15 Federal Budget and other regulatory changes. Key points included an increase in the excess non-concessional contributions tax rate to 49% due to the temporary Budget Repair Levy, reforms to the age pension and seniors health card assessments, and cessation of the National Rental Affordability Scheme. The webinar also covered changes to the 2014 SMSF annual return, issues around related party limited recourse borrowing arrangements, and upcoming webinars from The SMSF Academy.
This webinar presentation provides an overview of death benefit nominations in self-managed superannuation funds (SMSFs). It explains that a binding death benefit nomination (BDBN) is a key estate planning tool to dictate how superannuation benefits are distributed upon a member's death. However, BDBNs made under the Superannuation Industry Supervision Regulations are not binding for SMSFs. The presentation discusses factors to consider when deciding what type of death benefit nomination to make, including how much control and flexibility is desired. It also summarizes relevant case law on issues like paying death benefits according to a member's will.
This webinar provided tips and strategies for SMSF contributions and benefit payments for the 30 June 2014 financial year. It discussed concessional and non-concessional contribution caps and strategies for maximizing deductions before year-end. It also addressed pension minimums and payment options, as well as limited recourse borrowing arrangements and reviewing other fund documents. Attendees were encouraged to take advantage of available contribution caps and tax exemptions for the year through approaches like pension segregation.
This webinar covered several key changes impacting SMSFs, including:
1) Increases to the concessional and non-concessional contribution caps from July 1, 2014.
2) Clarification from the ATO on the in-house asset exemption for LRBA arrangements both before and after loan repayment.
3) New administrative powers granted to the ATO, including the ability to issue rectification directions, education directions, and impose penalties for SMSF non-compliance.
4) Requirements for SMSFs to comply with the Superstream standard for receiving employer contributions electronically from July 1, 2014.
Presentation slides from the Changing Face of SMSFs webinar held on 12 December 2013. This session looked at the latest technical and regulatory issues impacting self-managed super funds.
Presentation slides from webinar presented by Aaron Dunn on 26 November 2013, about structuring insurance arrangements with limited recourse borrowing arrangements within a SMSF.
Visit www.thesmsfacademy.com.au online store should you wish to purchase the webinar recording.
Presentation slides from webinar presented by Aaron Dunn of The SMSF Academy on 5 September 2013 on the latest issues impacting contributions including excess concessional contribution reforms, additional contributions tax for high income earners and more.
Presentation slides of webinar presented by Aaron Dunn of The SMSF Academy on the finalisation of tax ruling, TR 2013/5, when a pension commences and ceases.
Presentation slides from The SMSF Academy webinar on 26 July 2013, presented by Aaron Dunn.
Session looks at the practical issues, strategies, superannuation law and tax law requirements in paying a member death benefit from a self-managed super fund.
The document summarizes changes to the 2013 SMSF annual return. Key changes include requiring auditors to be registered with ASIC, collecting information on exempt current pension income, capital gains exemptions/rollovers, expenses and deductions, timing of supervisory levy payments, reporting assets held under limited recourse borrowing arrangements, and disclosure of in-house assets like loans to related parties.
Presentation slides from the Changing Face of SMSF Webinar, presented by Aaron Dunn of The SMSF Academy on 23 May 2013, looking at the latest technical and regulatory issues impacting self managed super funds.
Presentation slides for the SMSF Tax Planning webinar presented by Aaron Dunn of the SMSF Academy on 24 April 2013.
With the growing number of self-managed super funds, the need to appropriately plan and take advantage of the various contribution, pension, investment strategy and tax issues all lead to the value of discussing some key tax planning strategies with SMSF trustees.
If you wish to view the webinar recording, this can be purchased for $99 (incl. GST). You can visit the SMSF Academy online store to purchase this recording, https://nq129.infusionsoft.com/app/storeFront/showCategoryPage?categoryId=9
The Labor Government announced changes to superannuation rules for capital gains on assets held before July 1, 2014 in self-managed super funds (SMSFs). For SMSF assets acquired before this date, the choice will be available to apply capital gains against the entire gain or just the amount accrued from July 1, 2014. For assets acquired between April 5, 2013 and June 30, 2014, or after July 1, 2014, the entire capital gain will be included in the $100,000 threshold where earnings are exempt from tax for each individual in the pension phase.
Presentation slides from the webinar, "Actuarial Requirements for SMSFs", held on 26 March 2013. Webinar presented by Aaron Dunn from The SMSF Academy and Andy O'Meagher from Act2 Solutions.
Session outline included:
- the key requirements around a fund’s tax exemption and where an actuarial certificate is required;
- when an actuarial certificate is not required;
- How you can make the call on whether an actuary certificate is necessary;
- How tax exemption can be maximised in a financial year;
- Understanding when you should be using segregated or unsegregated methods; and
- Impact of proposed changes to legislation (tax exemption extending beyond death)
Webinar recording from the session can be purchased for $99 (incl. GST). Contact info@thesmsfacademy.com.au for further details.
Presentation slides from the Changing Face of SMSF webinar presented by Aaron Dunn on 28 February 2013. Webinar covers at the latest technical and regulatory issues impacting self managed super funds, including:
- Stronger Super draft regulations with related party acquisitions and disposals, and changes to the supervisory levy
- ATO guidance regarding when an income stream starts and stops within a SMSF
- Latest NTLG Super technical minutes (Dec 2012) covering limited recourse borrowing arrangements, insurance premiums for LRBAs, etc.
- Impact of recent private ruling issued on anti-detriment payments (what it could mean for SMSF trustees)
If you wish to view the webinar, you can purchase this online for $99 (incl. GST) at www.smsf101.com.au. CPD points will be allocated for SPAA members.
Presentation slides from webinar held on 30 January 2013 on the future of SMSF licensing. Presented by Aaron Dunn of The SMSF Academy, along with guest panelists, Liz Westover, ICAA and Nick Hilton, MLC.
Discussion includes:
> draft regulations for replacement of accountant's exemption (Reg. 7.1.29A)
> Advice allowed under a restricted license
> Timeline for introduction of licensing regime
> Licensing options including restricted AFSL & becoming an authorised representative
> Ongoing requirements including training
> Opportunities in providing advice
Here are the key steps:
1. SMSF borrows $1,000,000 from bank via LRBA to acquire units in a unit trust
2. Unit trust (Jones Property Trust) is established with the SMSF and others as unit holders. Unit trust acquires the land.
3. Unit trust undertakes the property development using the borrowed funds
4. Upon completion, the developed land is held via separate titles by the unit trust
5. Income/profits from the developed land/titles are distributed to the unit holders (SMSF). The SMSF uses these distributions to repay the bank loan.
The unit trust structure allows the SMSF to undertake the development via the trust, avoiding
Presentation slides from webinar conducted by Aaron Dunn of SMSF Academy on 20 July 2012 discussing key strategies around the payment of income streams and estate planning within SMSFs.
This presentation contains general advice only. The SMSF Academy disclaims all liability for the end-user who relies or acts upon any information within this presentation.
The content is based on the relevant laws at the time of the presentation. It is the end-users responsibility review any legislative change that may have occurred since the preparation of this presentation.
This presentation looks at a case study to compare whether it is better to invest in property using a Self Managed Super Fund vs. individually. Full comparison provided across all marginal tax rates applicable for the 2011/12 financial year.
The document discusses excess contributions tax paid by taxpayers who exceed their superannuation contribution caps. It provides data on the number of excess contribution tax notices issued and the value of the liabilities from 2007-2010. It also presents average and median excess contribution tax liability values for different financial years. The number of applications to disregard or reallocate excess contributions is also listed. The document suggests that excess contributions tax issues are growing as superannuation balances and contributions increase.
Presentation slides from webinar conducted by The SMSF Academy on 14 November 2011.
Hosted by Aaron Dunn, with guest panelist, Jo Heighway from Engage Super.
Top10 SMSF strategies for 2011/12 presentation conducted by Aaron Dunn of The SMSF Academy in conjunction with Business Fitness.
Download a copy of the free webinar, by visiting http://thesmsfacademy.com.au/free-webinars/
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Presentation slides from webinar presented by Aaron Dunn on 26 November 2013, about structuring insurance arrangements with limited recourse borrowing arrangements within a SMSF.
Visit www.thesmsfacademy.com.au online store should you wish to purchase the webinar recording.
Presentation slides from webinar presented by Aaron Dunn of The SMSF Academy on 5 September 2013 on the latest issues impacting contributions including excess concessional contribution reforms, additional contributions tax for high income earners and more.
Presentation slides of webinar presented by Aaron Dunn of The SMSF Academy on the finalisation of tax ruling, TR 2013/5, when a pension commences and ceases.
Presentation slides from The SMSF Academy webinar on 26 July 2013, presented by Aaron Dunn.
Session looks at the practical issues, strategies, superannuation law and tax law requirements in paying a member death benefit from a self-managed super fund.
The document summarizes changes to the 2013 SMSF annual return. Key changes include requiring auditors to be registered with ASIC, collecting information on exempt current pension income, capital gains exemptions/rollovers, expenses and deductions, timing of supervisory levy payments, reporting assets held under limited recourse borrowing arrangements, and disclosure of in-house assets like loans to related parties.
Presentation slides from the Changing Face of SMSF Webinar, presented by Aaron Dunn of The SMSF Academy on 23 May 2013, looking at the latest technical and regulatory issues impacting self managed super funds.
Presentation slides for the SMSF Tax Planning webinar presented by Aaron Dunn of the SMSF Academy on 24 April 2013.
With the growing number of self-managed super funds, the need to appropriately plan and take advantage of the various contribution, pension, investment strategy and tax issues all lead to the value of discussing some key tax planning strategies with SMSF trustees.
If you wish to view the webinar recording, this can be purchased for $99 (incl. GST). You can visit the SMSF Academy online store to purchase this recording, https://nq129.infusionsoft.com/app/storeFront/showCategoryPage?categoryId=9
The Labor Government announced changes to superannuation rules for capital gains on assets held before July 1, 2014 in self-managed super funds (SMSFs). For SMSF assets acquired before this date, the choice will be available to apply capital gains against the entire gain or just the amount accrued from July 1, 2014. For assets acquired between April 5, 2013 and June 30, 2014, or after July 1, 2014, the entire capital gain will be included in the $100,000 threshold where earnings are exempt from tax for each individual in the pension phase.
Presentation slides from the webinar, "Actuarial Requirements for SMSFs", held on 26 March 2013. Webinar presented by Aaron Dunn from The SMSF Academy and Andy O'Meagher from Act2 Solutions.
Session outline included:
- the key requirements around a fund’s tax exemption and where an actuarial certificate is required;
- when an actuarial certificate is not required;
- How you can make the call on whether an actuary certificate is necessary;
- How tax exemption can be maximised in a financial year;
- Understanding when you should be using segregated or unsegregated methods; and
- Impact of proposed changes to legislation (tax exemption extending beyond death)
Webinar recording from the session can be purchased for $99 (incl. GST). Contact info@thesmsfacademy.com.au for further details.
Presentation slides from the Changing Face of SMSF webinar presented by Aaron Dunn on 28 February 2013. Webinar covers at the latest technical and regulatory issues impacting self managed super funds, including:
- Stronger Super draft regulations with related party acquisitions and disposals, and changes to the supervisory levy
- ATO guidance regarding when an income stream starts and stops within a SMSF
- Latest NTLG Super technical minutes (Dec 2012) covering limited recourse borrowing arrangements, insurance premiums for LRBAs, etc.
- Impact of recent private ruling issued on anti-detriment payments (what it could mean for SMSF trustees)
If you wish to view the webinar, you can purchase this online for $99 (incl. GST) at www.smsf101.com.au. CPD points will be allocated for SPAA members.
Presentation slides from webinar held on 30 January 2013 on the future of SMSF licensing. Presented by Aaron Dunn of The SMSF Academy, along with guest panelists, Liz Westover, ICAA and Nick Hilton, MLC.
Discussion includes:
> draft regulations for replacement of accountant's exemption (Reg. 7.1.29A)
> Advice allowed under a restricted license
> Timeline for introduction of licensing regime
> Licensing options including restricted AFSL & becoming an authorised representative
> Ongoing requirements including training
> Opportunities in providing advice
Here are the key steps:
1. SMSF borrows $1,000,000 from bank via LRBA to acquire units in a unit trust
2. Unit trust (Jones Property Trust) is established with the SMSF and others as unit holders. Unit trust acquires the land.
3. Unit trust undertakes the property development using the borrowed funds
4. Upon completion, the developed land is held via separate titles by the unit trust
5. Income/profits from the developed land/titles are distributed to the unit holders (SMSF). The SMSF uses these distributions to repay the bank loan.
The unit trust structure allows the SMSF to undertake the development via the trust, avoiding
Presentation slides from webinar conducted by Aaron Dunn of SMSF Academy on 20 July 2012 discussing key strategies around the payment of income streams and estate planning within SMSFs.
This presentation contains general advice only. The SMSF Academy disclaims all liability for the end-user who relies or acts upon any information within this presentation.
The content is based on the relevant laws at the time of the presentation. It is the end-users responsibility review any legislative change that may have occurred since the preparation of this presentation.
This presentation looks at a case study to compare whether it is better to invest in property using a Self Managed Super Fund vs. individually. Full comparison provided across all marginal tax rates applicable for the 2011/12 financial year.
The document discusses excess contributions tax paid by taxpayers who exceed their superannuation contribution caps. It provides data on the number of excess contribution tax notices issued and the value of the liabilities from 2007-2010. It also presents average and median excess contribution tax liability values for different financial years. The number of applications to disregard or reallocate excess contributions is also listed. The document suggests that excess contributions tax issues are growing as superannuation balances and contributions increase.
Presentation slides from webinar conducted by The SMSF Academy on 14 November 2011.
Hosted by Aaron Dunn, with guest panelist, Jo Heighway from Engage Super.
Top10 SMSF strategies for 2011/12 presentation conducted by Aaron Dunn of The SMSF Academy in conjunction with Business Fitness.
Download a copy of the free webinar, by visiting http://thesmsfacademy.com.au/free-webinars/
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