Agenda

In this session, we’ll dive into recent legislative and regulatory developments impacting SMSFs and provide an expert analysis of how they may impact your clients and the advice you provide.

During the session, attendees will learn about:

• The latest policy and legislative developments from the government and their potential impact on the SMSF sector.
• Recent ATO regulatory issues including public rulings, decision impact statements, and analyses of recent private binding rulings.
• Recent case law that has impacted the SMSF sector, including with non-arm's length income, super death benefits, and more.

Designed for forward-thinking professionals, we’ll go beyond the headlines to explore how recent legal, regulatory, and policy shifts affect the strategies, structures, and advice you provide to your clients.

As discussions continue around the government’s proposed $3 million superannuation tax, SMSF professionals are preparing for potential shifts in contribution planning and cap management.

This session equips SMSF professionals with the tools and tactics to navigate contribution rules and caps in a changing environment, ensuring planning decisions remain sound regardless of the final policy settings. Join us as we:

• Divulge rebalancing and recontribution strategies to manage member balances relative to thresholds
• Identify key timing considerations to optimise contributions across financial years.
• Address strategic decisions for members nearing or exceeding the cap, including non-concessional versus concessional contributions.

While uncertainty grows around proposed changes to the Division 296 measures, the heightened focus on valuations for SMSFs is unlikely to fade.

SMSFs can hold a vast range of investments, including illiquid assets and those that don’t have a ready market, and the need to verify these valuations may create a new administrative burden and source of contention between trustees and valuers.

Led by SMSF audit expert Shelley Banton, this session approaches the current super landscape in line with the latest guidance from the ATO.

Join us as we:

• Question how auditors can place an accurate, independent value on all assets, including unlisted assets
• Anticipate changes in the valuation landscape as SMSFs look for the best valuation

This session has been designed to provide advisers with the latest guidance on navigating the ambiguous waters of asset valuation under the proposed regime.

Estate planning is rife with complexity and overlaid with emotion. So when it comes to managing the intricacies of SMSF death benefits, particularly in the context of blended families and complex trust deeds – clarity is a necessity.

This session aims to address this need by dissecting the legal, practical, and interpersonal considerations that inform estate planning.

Join us as we:

• Investigate the flow on effect of the $3 million super tax on estate planning.
• Examine recent case law to better understand the court's stance on super death benefits and binding death benefit nominations.
• Consider the impact of blended families on death benefits distribution and planning.

Whether you're guiding clients through their succession planning, building a death benefit strategy, or reviewing trust deed provisions, this session ensures you have the tools to protect wealth, maintain control, and minimise tax impacts for the next generation.

With property continuing to play a central role in many SMSFs, aging clients, the possibility of Division 296 tax along with changes in ATO focus have placed renewed emphasis on how real estate is held, leveraged, and transitioned within and beyond the super environment.

This session is designed for advisers seeking to strategically manage property assets in SMSFs. Whether dealing with existing property or transitioning assets to alternative structures, advisers need to be acutely aware of the tax and compliance implications of the new regime. Join us as we:

• Highlight relevant issues for property-heavy SMSFs, particularly those with older members and/or high balances.
• Provide tactical considerations for new and existing property investments.
• Evaluate restructuring options for property outside super.

This session will give advisers a structured framework to guide clients through complex property decisions, balancing tax, flexibility, control, and estate planning imperatives.

Older clients, particularly those aged 70 and above, cannot afford to be complacent in the face of regulatory change, and neither can their advisers.

The proposed Division 296 measures could have a sweeping impact on the retirement planning landscape, driving new pension structuring strategies to manage obligations and maintain compliance.

This session has been designed to equip SMSF advisers with advanced strategies to manage pensions in this uncertain environment.

Join us as we:

• Share strategies for minimising the impact of the proposed Division 296 measures
• Explore how to use reversionary pensions, partial commutations, and pension resets to your advantage.
• Provide practical steps to manage pension phase income streams and preserve tax efficiencies.
• Unearth tactics for SMSFs above the threshold to mitigate the impact of excess earnings taxation.

This session will empower advisers to guide clients through the complexities of the retirement phase with confidence and precision, no matter the policy settings.