养老金税务讲座‍‍ ---------------------- 1️⃣ Super contribution 养老金累积阶段相关税务问题 2️⃣ What investments you can have in super 养老金账户一般都可以作什么样的投资 3️⃣ Characteristics of shares investment in super 用养老金投资股票的税务特点 4️⃣ Pension benefits payments 退休/养老金阶段相关税务问题

1. SUPERANNUATION
TAXESSENTIALS
由MORGANS FINANCIAL和FORTUNENOTE财富笔记会计事务所联合主办
06 September 2019
Riverside center
WHATINVESTORS
SHOULDKNOW
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养老金税务讲座

2. WHAT'S
COVERED
Super contribution养老金累积阶段相关税务问题
What investments you can have in super养老金账
户一般都可以作什么样的投资
Characteristics of shares investment in super
用养老金投资股票的税务特点
Pension benefits payments 退休/养老金阶段相关税务
问题
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3. Super contribution
养老金累积阶段相关税务问题
Super co-contributions
Concessional/non concessional contribution
税前$25K最高/税后$100K最高, 可一次用完3年配额也就是$300K
Spouse contrbutions (after tax with potential
tax offset)
contribution种类
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Contributions splitting (before tax)
Super investment return
CGT small business retirement exemption

4. Super contribution
养老金累积阶段相关税务问题
In Specie Asset transfers
Cash 现金
Paying a fund expense替养老金支付某些费用
contribution形式
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ASX Listed SecuritiesWidely
Held Managed Funds
Business or Commercial Property
Cash Based investments such as Bonds and Debentures.

5. SMSF养老金账户一般都可以作什么样的投资
Real estate property
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如果是residential房产, 不能从related party来购买,也不能出租给
related party
Commercial房产可以卖给和出租给related party's business
Super fund可以和银行借款(条件限制很多)
Super fund可以满足某些条件下和自己related party联合持有real
estate property (13.22c)
Shares and managed funds 股票基金
collectables and personal use assets
艺术收藏品
古董/钱币/比特币
汽车/游艇等

6. SMSF养老金账户一般都可以作什么样的投资
Purchase a Property with a Related Party
– Using a 13.22c Trust(NON GEAR)
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A has an SMSF that has $250,000 that they would like
to invest in a commercial property.
A also have the ability to borrow $350,000 against their
home that they would like to invest in property.
A unit trust is established and their SMSF purchases
$200,000 of units leaving $50,000 liquidity in the fund
and he purchases $350,000 of the units personally which
funds the unit trust with $550,000 in cash and the
SMSF owning 36% and A owning 64%.

7. SMSF养老金账户一般都可以作什么样的投资
Purchase a Property with a Related Party
– Using a 13.22c Trust(NON GEAR)
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Have no debt and not allow any security to be taken
over its assets;
Have no lease arrangement with a related party other
than one relating to business real property;
Not acquire an asset (other than business real
property) from a related party;
Not lend money to any entity other than an
authorised deposit taking institution (eg, a bank);
Not conduct a business.
Not own an interest in another entity – which means
it cannot own shares or invest in another trust.

8. 用养老金投资股票的税务特点
Franking credits
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公司净利润$100
公司税30% - $30
税后净收益$70
$70全部分红给股东小明
小明申报dividends的算法:
将公司$100净利润都算作小明收入
然后再给小明$30 tax credits
假设小明已经支付了$30税
这部分税实际上是公司代为交纳的

9. Pension benefits payments
退休/养老金阶段相关税务问题
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SMSF Pension Documents
Pension Payment Agreement
Product Disclosure Statement
Death benefits nomination
Reversionary VS non Reversionary
Application form - from fund member to fund trustee(s)
SMSF Income Stream Pension/Lump Sum
每年按照比例逐年取出/一次性全部取走
什么时候可以开始动用自己的养老金?
56? 60? 65?

10. THANKYOU!如有其它相关税务问题,可用以下联系方式提问
Office (07) 3102 4985
Mobile 0433 738 155 Morgan
Email info@fortunenote.com.au
工作微信ID Fortunenote
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Disclaimer
This paper is intended for information purposes only and should not be regarded as tax advice. Specialist
advice should be obtained before acting on any issue dealt with in this paper