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.

The advent of the government’s new $3 million super tax has introduced a new level of complexity to contribution planning for SMSFs. This session has been designed to equip SMSF professionals with the tools and tactics needed to navigate the latest rules, caps, and strategic considerations for members. Together, we will explore how to maximise contributions within the new $3 million threshold.

Join us as we:

• Divulge rebalancing and recontribution strategies to throttle member balances beneath the $3 million threshold.
• 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.

Attendees will leave in a stronger position to advise their clients on effective contribution strategies under the new regime.

The new threshold set forth in the Division 296 tax has cast fresh scrutiny on the valuation of super assets. SMSFs can hold a vast range of investments, including illiquid assets and those that don’t have a ready market, and the strict need to constantly verify these valuations creates both a new administrative burden and likely source of contention between trustees and valuers. In this session, we adopt the lens of an auditor tasked with approaching the new 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.
• Prepare for a surge in administrative and audit costs under the new regime.
• 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 new 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, the introduction of the Division 296 tax has 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:

• Assess the impact of Division 296 on property-heavy SMSFs.
• Evaluate restructuring options for property outside super.
• Provide tactical considerations for new and existing property investments.

This session will give advisers a structured framework to guide clients through complex property decisions in a post-reform world by effectively 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 new $3 million super threshold has reshaped the retirement planning landscape, and advisers must adopt new pension structuring strategies to manage new obligations and maintain compliance.

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

Join us as we:

• Share strategies for minimise the impact of the new tax on earnings above the $3 million threshold.
• 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 under the latest legislative settings.