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 2015-16 is a must have, go-to 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 that contains a plethora of 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 2015-16 edition is completely up-to-date.
It also contains many new developments and commentary affecting the SMSF industry, including amongst others: Commentary on the 2015 Federal Budget changes; Explores CGT issues relating to disability contracts; Analyses the recently released 2010/12 Australian Life Expectancy Tables; Explores recent changes to UK pension transfers (QROPS); ASIC's recent crackdown on SMSF and fraud, including property spruikers and SMSF borrowing abuse issues.
