Taxation of Superannuation

Although relevant for all superannuation funds, this subject focuses heavily on self-managed superannuation funds (‘SMSFs’). This subject deals with the underlying policies, technical rules and current practical problems in relation to the taxation of SMSFs and their prudential management. In particular, it considers what investments and structures superannuation funds can use while still attracting concessional tax treatment along with how income is taxed, the treatment of contributions to those funds and the taxation of benefits paid. It also includes a detailed consideration of succession planning issues and how to apply those considerations in practice.