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Superannuation - 2009 National Roadshow paper


This paper covers:

  • recent superannuation developments:
    • recent SMSF cases
    • TA 2009/1 – Superannuation Illegal Early Release Arrangements
    • Family law (de facto) Bill receives assent
    • Same Sex Relationships Act receives assent
    • SMSFR 2008/D4 – Borrowing in Superannuation Funds
    • SMSFR 2008/D5 – In-House Asset Definitions
    • SMSFD 2008/3 – Binding Death Benefit Nominations in a SMSF
    • excess transitional non-concessional contributions
    • SG and OTE – SGR 2008/D2
    • ATO ID 2008/137 – Separate Net Income: Account Based Pension
    • ATO ID 2008/113 – Transfer from Foreign Superannuation Fund
    • superannuation and insolvency administration
  • Pre 1999 Unit Trusts:
    • strategies leading up to 30 June 2009
    • beyond 1 July 2009 – unit trusts in superannuation
  • Superannuation Interests:
    • what is a superannuation interest?
    • income stream strategies
    • accumulation strategies
    • Superannuation Interest Rulings and ATO ID’s
  • employment termination payments / redundancy:
    • transitional rules
    • ETP Rulings and ATO IDs
  • insurance in superannuation:
    • obtaining cover – policy or self-insurance
    • allocating insurance proceeds
    • accessing insurance proceeds
    • tax on insurance proceeds
  • superannuation and the financial crisis:
    • bankruptcy and superannuation
    • accessing superannuation benefits
  • superannuation and estate planning:
    • death benefit instructions
    • superannuation death benefits
    • superannuation death benefit strategies
  • key rates – 2008/2009.

Author profile

Jemma Sanderson CTA
Jemma is a Director of Cooper Partners Financial Services, heading up their SMSF specialist services. Jemma provides strategic advice on SMSFs, estate planning and wealth management to clients, as well as technical support and consultancy to accounting, legal and financial planning groups. Jemma has over 19 years’ experience in developing complex strategies for high net worth clients. Jemma has a Bachelor of Commerce from UWA and is a Certified Financial Planner, a Specialist Member of the SMSF Association (SMSFA), Chartered Tax Adviser (CTA) and Trusts and Estate Practitioner (TEP). Jemma is a regular presenter on superannuation and SMSFs for the Taxation Institute, Institute of Chartered Accountants, CPA and SMSFA across Australia. Jemma is the author of The Tax Institute’s popular publication for SMSF Advisers, the SMSF Guide, now in its ninth edition, and the author and convener of the Taxation Institute’s Graduate Diploma of Applied Tax Law Advanced Superannuation Unit. Jemma was named the SMSF Adviser of the Year at the 2019 National Women in Finance awards for the third year in a row and received the SMSF Association Chairman’s Award in February 2018 for her contribution to the industry. - Current at 28 June 2022
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