Review of and the interaction of SMSF laws, modern Simpler Super SMSF trust deeds, Australian and foreign super funds, contribution rules including deductions and contributions taxes and the critical importance of reserves post Simpler Super including case studies highlighting each area.


The modern day sole purpose test, new business real property guidelines, SMSF investment and investment strategies, new SMSF borrowing rules, pre-1999 unit trusts, in-house assets, section 13.22C exempt trusts and the taxation of funds including case studies.


What is a superannuation interest, the taxation of superannuation benefits, the proportioning rules, pre-Simpler Super pensions and the proportioning rules, lump sums, account based pensions, reversionary pensions and the conversion of pre-Simpler Super pensions to post Simpler Super pensions. Introduction to SMSF estate planning including case studies highlighting each SMSF subject area.



SMSF estate planning taxes, death benefit pensions, life insurances including death benefit bonuses — trauma, salary continuance, TPD, own occupation and life insurances in a fund, and SMSF estate planning.

Participants seeking SPAA CPD points or ASIC RG146 compliance recognition are required to formally enrol and complete a series of assessments during the course period. Please nominate below which form of accreditation you are seeking and an information pack will be forwarded to you.