Trust Series Part 3-Trust losses For individuals and small businesses, the use of trusts is widespread for a range of reasons. They can be exceptionally advantageous if used correctly, however, they can be complex in their design and burdensome in their obligations. It has long been said that a business structure can only be successful […]
Trust Series Part 4-The integrity and anti-avoidance rules For individuals and small businesses, the use of trusts is widespread for a range of reasons. They can be exceptionally advantageous if used correctly, however, they can be complex in their design and burdensome in their obligations. It has long been said that a business structure can […]
We welcome you to our webinar intensive that will deliver a comprehensive analysis of the upcoming Federal Budget, set to be released on May 14th. This marks the third budget under the leadership of Prime Minister Anthony Albanese and Treasurer Jim Chalmers, and promises significant implications for the economy, our industry, and your business. […]
Winding up an SMSF is never as straightforward as it seems. Once the decision has been made, there are other considerations such as does the trust deed impose extra wind up conditions, can SuperStream impact the date and will the auditors be happy. In this webinar, Shelley Banton, Head of Education at ASF Audits, will […]
Join us for an insightful webinar hosted by the Institute of Financial Professionals Australia (IFPA). This session will delve into the key aspects of Subdivision 328-G, which offers critical tax relief for small businesses considering restructuring their ownership. The provision is designed to facilitate such changes without the burden of immediate income tax consequences, thereby […]
SMSFs in pension mode can attract generous tax concessions for the fund and the member. However, these concessions do come with conditions, one being satisfying the minimum pension amount required to be withdrawn each year. This session looks at the requirements and consequences of falling short, including: How the minimum annual payment is calculated, including […]
Moral awareness and ethical thinking are critical components of ethical decision making. In this webinar, we will go over some key ethics principles including ethics theories and framework, and their application in practice. The session covers the following: Ethics theories and their application The Ethical Decision-Making Framework (EDMF) The role of code of ethics Behavioural […]
Presented by our Head of Superannuation, Natasha Panagis, our Superannuation Quarterly Update will get you up to speed on the must-know developments in the superannuation sector over the last three months. You'll gain valuable knowledge of the latest legislative and regulatory changes, understand the implications and what the changes mean for your clients, and identify […]
Our biases have significant impacts on decisions we make and face daily. They are particularly relevant in formulating our views on ethical issues and how we deal with these issues. The session will address the following: Recognising the different biases and their impact Recognising biases as an impediment to ethical behaviour Understanding the impact of […]
When it comes to paying superannuation death benefits, many clients will generally nominate their spouse as beneficiary. However, for those clients who have separated or are widowed, the next in line will typically be their financially independent adult children. Using a case study, we explain why it may be worthwhile paying a superannuation death benefit […]
The ability to receive a tax-free death benefit in relation to a parent-child relationship typically depends on being able to evidence financial dependency or the relevant criteria to establish an interdependency relationship. However, this topic is not well understood by many advisers and generally speaking, a parent-child or a grandparent-grandchild relationship does not satisfy the […]
Have you or your clients been contacted by the ATO regarding the asset valuations within their SMSF? This essential webinar will guide you through the necessary actions to mitigate the risk of attracting further attention from the ATO. During this session, we will explore the immediate steps you should consider to ensure compliance. Additionally, we […]
