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This module explores a complying superannuation fund’s taxation obligations. It considers the taxation of contributions, the applicable capital gains tax (CGT) provisions, how foreign transfers are treated and ordinary income. This module also identifies income from transactions that are not maintained on an arm’s-length basis and imposes a higher rate of tax for income that […]
5 CPD Hours
All superannuation members have an interest in their superannuation fund. For self-managed superannuation fund (SMSF) members, these interests are a single accumulation interest and/or single or multiple pension interests. This module defines an interest is an SMSF and explains the preservation status of a members’ benefit. The module also considers the conditions of release that […]
5 CPD Hours
This module considers the features of a member account and how a member can access their money. It also discusses how money can be taken either as a superannuation lump sum or as an income stream and how both lump sum and pension payments are proportioned between taxable and tax-free components. This module also reviews […]
5 CPD Hours
This module provides the final overlay of taxation on benefit payments. Having identified the components of a member’s interest, the proportioning that applies to benefit payments and the types of benefits that can be paid, the final step is to determine how much tax is to be paid on those benefits. The module also considers […]
5 CPD Hours
This module provides the relevant references to paying benefits from a self-managed superannuation fund (SMSF) in the event of the death of a member. It revisits the trustee requirements on death, the benefit payment options and references the appropriate taxation. The module also investigates the ways in which a member can direct the trustees of […]
5 CPD Hours
Express SMSF Specialist Advisor Accreditation Pathway for holders of the CFP® designation. The purpose of the SSA accreditation is to qualify individuals who apply a broad and coherent knowledge in a range of contexts to undertake professional work and as a pathway to further learning. The SSA accreditation program analyses the unique intersection of the […]
2 CPD Hours
The SSA (Express Pathway) program is for those members that have completed an SMSF Association recognised prior learning (RPL) course. The purpose of the SSA accreditation is to qualify individuals who apply a broad and coherent knowledge in a range of contexts to undertake professional work and as a pathway to further learning. The program […]
2 CPD Hours
Join SMSF Association Head of Membership & Corporate Development, Neil Sparks and guest speaker for the In Practice Webinar Series. In Practice is a monthly session of peer-to-peer learning, by Advisers for Advisers. This month's topic: Should I stay, or should I go, what’s the clash? Julie Steed Senior Technical Services Manager, MLC TechConnect Synopsis […]
1 CPD Hour
