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Transfer Balance Cap paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 24 Aug 17 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • the transfer balance cap
  • event based reporting 
  • death benefits and TBC
  • conditions of release
  • transition to retirement pensions

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 Taxation 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 06 January 2021
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This was presented at 2017 National Superannuation Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

ATO presentation: superannuation funds

Author(s):  James O'HALLORAN

Materials from this session:

Transfer Balance Cap

Author(s):  Jemma SANDERSON

Materials from this session:

2016 Budget Measures – CGT and member taxes issues

Author(s):  Brad Ivens,  David MILLAR

Materials from this session:

Fixed Trust Issues for SMSFs

Author(s):  Daniel SMEDLEY,  Philip BRODERICK

Materials from this session:

Indirect Tax Issues for Large Superannuation Funds

Author(s):  Louisa Hately,  Steven PATERSON

Materials from this session:

Fixing Errors in SMSFS – Retirement Phase

Author(s):  Melanie Dunn

Materials from this session:

Fixing Errors in SMSFS – Accumulation Phase

Author(s):  Shirley SCHAEFER

Materials from this session:

Indirect taxes

Author(s):  James GORDON

Materials from this session:

Contributions

Author(s):  Mark WILKINSON

Materials from this session:

Large Superannuation Fund stream – Domestic income tax issues in investments

Author(s):  Prashanthen Ranjit KUMAR

Materials from this session:

Helping Clients RIP Following the Superannuation Reform

Author(s):  Thalia Dardamanis

Materials from this session:

Trends in court decisions affecting superannuation funds

Author(s):  Michael MATHIESON

Materials from this session:

International Investments

Author(s):  Todd CHESLA,  Jeff MILLER,  Makoto TAKAHASHI

Materials from this session:

Discussion with the ATO

Author(s):  Kasey MacFarlane

Materials from this session:

Transitional CGT Relief for Pension Assets

Author(s):  Graeme COLLEY

Materials from this session:

Current developments / emerging issues

Author(s):  Ken Woo

Materials from this session:

In-house tax function and operating model

Author(s):  Meghan SPEERS,  Daryn LOO

Materials from this session:

International Tax Planning for SMSFs

Author(s):  Denise HONEY

Materials from this session:

Where to for Retirement Incomes and Product Design?

Author(s):  Michael Rice

Materials from this session:

Further details about this event:

 

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