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8.00am: Registration open and networking breakfast

8.30am: Welcome and outlined of the day
Darin Tyson-Chan

8.45am: Changes affecting SMSFs: time to take stock
Mark Ellem

Start the day with an overview of legislative changes and the latest trends impacting the SMSF sector, including the latest
on the Government’s “Better targeted superannuation concessions” measure (the additional 15% tax for those with more
than $3m in super). We’ll also explore any relevant SMSF related announcements from the May Federal Budget and what
they mean for SMSF members and the wider industry.

Learning outcomes for this session:

  • Evaluate recent legislative and proposed changes and assess their impact on SMSFs and their members.
  • Differentiate between legislative changes and proposals and the timing of their application.
  • Explain the changes made and proposed that affect SMSFs and their members.

10.15am: Morning tea and networking

10.45am: The $3 million question: If not inside super then where?
Lee-Ann Hayes & Mark Ellem

With just over two years until the first ‘test date’ for the reduction in superannuation tax concessions for individuals with a total super balance over $3 million, planning needs to be begin now. Armed with an understanding of how the measures will be applied, in this session we’ll compare holding wealth inside and outside of super and what it may mean from a taxation perspective.

Learning outcomes:

  • Describe the measure to impose additional tax on superannuation balances for certain individuals.
  • Explain the process for calculating the additional tax.
  • Compare and contrast holding retirement savings inside and outside of superannuation.
  • Evaluate the structuring options for building retirement savings outside of superannuation.

12.00pm: Lunch break and networking

1.00pm: Death and taxes: strategies for reducing death benefits tax
Anthony Cullen

There are only two certainties in life, and while you may not be able to avoid them, you can plan for them. With changes to the contribution rules and the interaction with being able to access benefits, pre-death opportunities to minimise the tax that may be paid on superannuation death benefits have never been more readily available. We’ll also look at some post death strategies, such as testamentary trusts, that may also impact on the tax position.

Learning outcomes

  • Understand when superannuation death benefits will be subject to tax.
  • Evaluate the difference between member benefits and superannuation benefits.
  • Explore strategies that may reduce tax on death benefits.

2.00pm: Retirement investment strategies: it’s not just about accumulation.
Melanie Dunn

As members enter retirement it is important to ensure the SMSF investment strategy considers the impact of paying out benefits to members and the risks involved in fund investments. This session will examine how to assist SMSF trustees
create and regularly assess an investment strategy which will balance cashflow objectives with managing risks such as sequencing and liquidity risk per the requirements of SMSF investments strategies under the SIS Regulations, and how to
communicate the compliance of the SMSF investment strategy in retirement for the fund auditor.

Learning outcomes

  • Explain the requirements of an SMSF investment strategy and how this compares to the retirement income covenant
    for APRA funds.
  • Assess the impact on ECPI of commencing pensions and selling assets at retirement.
  • Assess the impact on achieving a member’s retirement objectives of a fund’s cashflow strategy and investment risk profile.
  • Demonstrate the compliance of the SMSF’s retirement investment strategy for the fund auditor

3.00pm: Afternoon Tea and networking

3.30pm: A view from the trenches: the top questions asked
Mark Ellem, Anthony Cullen and Matthew Richardson

Accurium receive hundreds of SMSF technical and compliance questions to our Helpdesk questions over the last 12 months. Finish off the day with our experts exploring a selection of these questions as we address the issues and what solutions are available.

Learning outcomes

  • Identify the compliance areas, issues and topics that generate the most questions from those dealing with SMSFs.
  • Examine how to approach an issue with the goal to resolve and/or avoid adverse outcomes.
  • Appraise the outcomes of the scenarios discussed and compare them to your own approach.

4.30pm: Close and networking