The Essential SMSF Guide 2013-14


The Essential SMSF Guide 2013-14

Sep 2013

ProView eBook
(approx. USD808.59)

With the increasing popularity of self-managed superannuation funds (SMSFs), the need for an in-depth understanding of the management and compliance requirements for this type of fund has become more vital.

Endorsed by the Institute of Chartered Accountants Australia, The Essential SMSF Guide 2013-14 is a comprehensive yet practical and easy-to-read guide on SMSFs for consumers, SMSF Trustees, accountants and financial planners, and includes a toolkit of relevant minutes, letters and easy-to-access ATO documents to help readers streamline the SMSF administration process.

The 2013-14 edition has been updated to include new developments in SMSFs, including:

  • Commentary on various Administrative Appeals Tribunal cases relating to objections to excess contributions tax and Small Business CGT concessions, and others
  • Issues relating to death benefits and the future deductibility of insurance premiums
  • Government changes to the refund of excess contributions, higher concessional contribution caps and higher income earners
  • Legislation changes affecting tax exemption of death benefit pensions
  • The layout of this new edition has also been restructured to allow for more efficient searching of the contents to locate the information you require.
  • The Guide provides practical guidance on the ongoing operational and administrative issues of an SMSF and covers the broad range of SMSF issues including the taxation implications to the investment rules, designing a pension and the payment of benefits.
  • To help readers understand the wider nature of SMSFs, The Guide also covers other related topics such as aged care, bankruptcy and the financial planning process for SMSF Trustees.

The previous edition of this comprehensive SMSF resource sold out, so make you you don''t miss out this time round!