Description
Recent developments and cases highlight how critical it is to get estate planning and SMSF succession integrated and right to avoid costly mistakes for loved ones. With many of our clients getting older, now is the time to focus on ensuring estate planning arrangements align with their wishes and financial goals.
This practical session will explore key considerations and strategies, including:
- Key ATO and legislative developments
- Recent tax changes including the latest on div 296 – tax on $3+ million members
- The key points from the revised ATO ruling on stopping a pension TR 2013/5
- Recent super death benefits cases and the valuable lessons to learn
- Strategies for managing “lumpy” assets when paying death benefits
- What planning is needed for those that lose capacity
- Key estate planning considerations for accountants and advisers
- And more …
TPB CPD hours: 1 hour
Legislated CPD areas and hours: Technical Competence (0.50 hours) and Regulatory Compliance and Consumer Protection (0.50 hours)
ASIC knowledge areas and hours: Estate planning (0.50 hours) and Superannuation/SMSF (0.50 hours)
PRESENTED BY
DAN BUTLER
Director at DBA Lawyers
Dan is recognised as one of Australia’s leading SMSF lawyers complemented by his taxation and commercial expertise. He has worked predominantly in the fields of tax and superannuation over the past 40 years, is a qualified Chartered Tax Adviser, Chartered Accountant and has an MBA from the University of Melbourne.
Dan presents on the subject of Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a regular seminar presenter on tax and SMSF topics and has published extensively in these areas. Dan regularly presents for numerous professional bodies including the SMSF Association, The Tax Institute and DBA Network.
Dan is a member of The Tax Institute’s National Superannuation Committee, the Law Institute of Victoria’s Tax Committee and is involved with a number of other tax and SMSF committees. Dan is also a Specialist SMSF Advisor™.
