With Self Managed Superannuation Funds (SMSFs) now comprising well over a third of the total superannuation market, the need for financial planners, accountants and other practitioners to develop an intrinsic understanding of this popular retirement vehicle has become more important than ever.
Endorsed by Chartered Accountants Australia and New Zealand, The Essential SMSF Guide 2016-17 is a must have guide for a comprehensive, yet highly practical insight, into the workings and compliance requirements surrounding SMSFs. The Guide has been specifically designed for trustees, financial planners, accountants, academics and students, and includes a toolkit containing relevant minutes, letters, important ATO documents (such as Tax and Super Determinations, Rulings, Interpretative Decisions and Practice Law Statements) as well as ASIC, APRA and other pertinent documents. All of these documents are included to ensure an efficient and seamless administration process for practitioners. The 2016-17 edition is completely up-to-date. It also contains many new developments and commentary affecting the SMSF industry, including commentary on the 2016 Federal Budget changes, as well as other key developments. What s New Impact of the superannuation changes in the 2016-17 Federal Budget Expanded treatment of tax losses, especially in relation to pension income and capital gains Recent ATO announcements, including Limited Recourse Borrowing Arrangements The latest cases including Cornell v Cornell and Brine V Carter Latest ATO rates and thresholds The Essential SMSF Guide is available on Thomson Reuters' Checkpoint online platform (updated three times per year), and is also available as an eBook on Thomson Reuters' Proview eReader.
