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Superannuation budget changes paper


This paper covers:

  • how recent changes to super rules have impacted on super and succession strategies
  • how super rules help liberate wealth from an entity
  • how super rules help CGT planning
  • liberating wealth from superannuation entities (including lump sums, pension strategies, RBLs)
  • effective estate planning with superannuation.
It has been re-produced as if the Government’s “Plan to Simplify and Streamline Superannuation”, which was announced on 9 May 2006, becomes law as intended from 1 July 2007. This paper was also presented at the North Queensland Convention in Townsville on 19 May 2006. Some minor updates have been made to take recent changes into account. It was presented again by Peter O'Connor at the Cairns Tax Update, held in Cairns on 27 October 2006.

Author profile

Paul Banister CTA
Photo of author, Paul BANISTER Paul Banister, CTA, is a Chartered Accountant, a Partner at Grant Thornton and is Queensland’s representative on The Tax Institute’s National Council. He has over 35 years’ experience working with clients to help them navigate through complex and potentially risky tax and commercial issues. His expertise includes domestic and international tax planning, transaction advisory and support, expert witness reports, succession planning and estate planning. Paul has presented at many professional and business forums, both in Australia and internationally. He is a contributing author to Thomson Reuter’s Financial Planning Handbook. Paul is also the recipient of The Tax Institute’s SME Tax Adviser of the Year Award for 2016. - Current at 27 July 2022
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