The Five Foundations of SMSFs

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In recent  years,  the  need  for  effective  structuring  of  retirement savings has been brought into sharp focus for private investors and business owners alike.

The combination  of  fundamental  changes  to  the  taxation  regime, the vast amounts of wealth accumulated within superannuation funds, the perceived lack of value delivered by industry funds  and  the  increasing  tendency  for  both  business  and  personal relationships to be relatively short term (as opposed to lifelong) have meant that traditional approaches to superannuation have been revolutionised.

In this context, the use of SMSFs has become ubiquitous.

The range of fundamental issues that need to be considered in relation to establishing and successfully maintaining an SMSF is vast.

This book analyses the five foundations of SMSFs, in the following order:

  1. overview of the fundamental aspects of SMSFs;
  2. analysis of the main SMSF investment structures, including use of borrowing;
  3. estate planning and asset protection;
  4. death benefit nominations; and
  5. key cases.