Self Managed Super Bulletins

Issue #59. June 2010

1. Introduction by Pauline Hammer, Professional Investment Services
2. Ten Guiding Principles for SMSFs
   Self Managed Super Solutions Phase Three — Preliminary Report
3. Trustee Structure (Corporate vs Natural Person Trustees)
   Self Managed Super Solutions Phase Three - Preliminary Report
4. SMSF Trustees – Education & Competency
   Self Managed Super Solutions Phase Three - Preliminary Report
5. Solvency Problems with Asset Test Exempt Pensions in SMSFs
6. Download PDF version [pdf 91 KB]

Issue #58. April 2010

1. Introduction by Pauline Hammer, Professional Investment Services
2. APRA Superannuation Statistics
3. New Cost of Living Figures for Retirees
4. Greater Certainty for SMSF Borrowing Arrangements by Daniel Butler and Bryce Figot, DBA Lawyers Pty Ltd
5. Our SMSF Portfolio by Jon and Margot Kalkman, AIA members
6. Download PDF version [pdf 93 KB]

Issue #57. February 2010

1. Introduction by Pauline Hammer, Professional Investment Services
2. Our SMSF by G Smith, AIA Member
3. ATO’s Step Up in Rendering SMSFs Non-Complying. What Does it mean to you? By Bryce Figot and Daniel Butler, DBA Lawyers
4. Can a BDBN specify how a death benefit is paid? By Bryce Figot
5. The Cooper Review – Statistical Analysis of SMSFs
6. Download PDF version [pdf 87 KB]

Issue #56. December 2009

1. Introduction by Pauline Hammer, Professional Investment Services
2. Our SMSF by Margaret Studley, AIA member
3. Drawing lumps sums from an account based pension by Graeme Colley, ING
4. Binding death beneficiary nominations & SMSF wills by Daniel Butler & Claire Malone, DBA Lawyers
5. Insurance inside or outside a fund? by Daniel Butler, DBA Lawyers
6. Small business CGT concession in super by Daniel Butler & Claire Malone, DBA Lawyers
7. Can reserves be added to pensions? by Daniel Butler & Claire Malone, DBA Lawyers
8. SMSF borrowing update by Daniel Butler & Claire Malone, CBA Lawyers
9. Download PDF version [pdf 81 KB]

Issue #55. October 2009

1. Introduction by Pauline Hammer, Professional Investment Services
2. SMSF’s and Non-Arm’s Length (Special) Income prepared by Bryce Figot and Daniel Butler, DBA Lawyers Pty Ltd
3. Tax implications if Contributions Caps are Exceeded – ATO Update sourced from SPAA
4. Self Managed Super Funds book reviewed by Jenni Eason, AIA Member
5. Download PDF version [pdf 65 KB]

Issue #54. August 2009

1. Introduction by Pauline Hammer, Professional Investment Services
2. Important Clarification for SMSF – Powers of Attorney prepared by Bryce Figot and Daniel Butler, DBA Lawyers Pty Ltd
3. Key Rulings on Guarantees and Contributions prepared by Daniel Butler and Claire Malone, DBA Lawyers Pty Ltd
4. Treatment of SMSF and Non Residents by John McLauchlan, AIA Member
5. Answers to Frequently Asked Questions – Residence and SMSFs prepared by Smart Super Pty Ltd
6. Download PDF version [pdf 76 KB]

Issue #53. June 2009

1. Introduction by Pauline Hammer, Professional Investment Services
2. 2009 Government Budget Update prepared by Pauline Hammer
3. Government Co-Contribution prior to 30 June 2009
4. Super Contribution for Grandchildren by Bryce Figot and Vic Rajah, DBA Butler
5. Key Rulings on Contributions by Bryce Figot and Daniel Butler
6. Lifetime Pensions – It’s time to review by Olivera Ivcovici and Daniel Butler
7. Download PDF version [pdf 125 KB]

Issue #52. April 2009

1. Introduction by Pauline Hammer, Professional Investment Services
2. Reduction in Minimum Super Pension Drawdown Requirements by Barbara Smith and Ed Koken
3. Centrelink Relief For SMSF Defined Benefit Pensions by Jenni Eason, AIA Member
4. Can a SMSF Run a Real Estate Development Business by Daniel Butler and Bryce Figot, DBA Butler Lawyers
5. Optimising the Tax Free Component by Heffron Consulting Pty Ltd
6. Download PDF version [pdf 139 KB]

Issue #51. February 2009

1. Introduction by Jenni Eason, AIA Treasurer & Honorary Secretary
2. Thinking about your SMSF in these uncertain times by Graeme Colley, Super Concepts
3. Summary of Major Changes To Superannuation by the AIA
4. Recontribution Strategies with SMSFs provided by David Busoli, Tranzact Total Super
5. A Silver Lining Amongst all the Turmoil by Graeme Colley, Super Concepts
6. Download PDF version [pdf 52 KB]

Issue #50. December 2008

1. Introduction by Pauline Hammer, Professional Investment Services
2. SMSF Case Studies provided by the ATO
3. Issues for Trustees Moving into Pension Mode by Ian Parker, AIA Member
4. Changes to Claiming a Tax Deduction for Personal Super Contributions provided by the ATO
5. Death Benefit Nominations
6. Download PDF version [pdf 172 KB]

Issue #49. October 2008

1. Introduction by Pauline Hammer, Professional Investment Services
2. Our SMSF by AIA Members Maureen & Tony Grant
3. Personal Super Contributions by Pauline Hammer
4. Super Fund Borrowings by Pauline Hammer
5. SMSF Binding Nominations by Claire Malone & Daniel Butler, DBA Butler Pty Ltd
6. Super Statistics
7. Download PDF version [pdf 102 KB]

Issue #48. August 2008

1. Introduction by Pauline Hammer
2. How Your Self Managed Superannuation Fund Can Have Tax Free Income by Graeme Colley, Super Concepts
3. Plan Plan Plan by Pauline Hammer
4. Super Women by Pauline Hammer
5. ATO warning on Contribution Caps
6. Latest Super Statistics
7. Download PDF version [pdf 90KB]

Issue #47. June 2008

1. Introduction by Pauline Hammer, Professional Investment Services
2. SMSFs & Capital Protected Borrowing Expenses by Dan Butler & Claire Malone, DBA Butler Pty Ltd
3. Focus on SMSFs & Unit Trusts by Dan Butler & Claire Malone
4. Getting Ready for June 30 by Pauline Hammer & Dan Butler
5. The Long Haul by Pauline Hammer
6. BGL Software Review by Jenni Eason, AIA Member
7. Link to web site or download .pdf version

Issue #46. April 2008

1. Introduction by Pauline Hammer
2. Should Super Funds Borrow? provided by MLC
3. Exempt Funeral Investments and Expenses
4. Definitions of Super Terms
5. Link to web site or download .pdf version

Issue #45. February 2008

1. Introduction by Pauline Hammer
2. My Self Managed Super Fund by an AIA Member
3. Why a Self Managed Super Fund
4. What’s Going On with Shares?
5. Super Accumulation Strategy
6. Transition to Retirement
7. It’s in the Mail
8. Link to web site or download .pdf version

Issue #44. December 2007

1. Introduction by Pauline Hammer, Professional Investment Services
2. Permission to Gear by Pauline Hammer
3. Changes to Pension Age by Pauline Hammer
4. Facts & Figures by Pauline Hammer
5. Link to web site or download .pdf version

Issue #43. October 2007

1. Introduction by Pauline Hammer
2. Australians With Terminal Press Release, Assistant Treasurer
3. SMSF Documentation – The Impact of Recent Reforms by Dan Butler, DBA Lawyers
4. My Self Managed Super Fund by Ron Rigby, AIA Member
5. Caution for SMSF Trustees Travelling Overseas by Pauline Hammer
6. Link to web site or download .pdf version

Issue #42. August 2007

1. Introduction by Pauline Hammer
2. 2008 Superannuation Update by Pauline Hammer
3. My Self Managed Super Fund provided by an AIA Member
4. A Review of the Self Managed Superannuation Fund Handbook by Averil Scott, AIA Member
5. Link to web site or download .pdf version

Issue #41. June 2007

1. Introduction by Pauline Hammer
2. Transition to Retirement Pensions by George Mileski, Mercer Wealth Solutions
3. Summary of Key Changes to Superannuation provided by Ben Payne, JSP Partners
4. Men have more than double the amount of super savings as Women, ASFA
5. Link to web site or download .pdf version

Issue #40. April 2007

1. Introduction by Pauline Hammer
2. Superannuation Highlights, APRA
3. How sharemarket investing can benefit super funds, Elio D’Amato
4. Allowable deductions to complying super funds, ATO
5. Link to web site or download .pdf version

Issue #39. February 2007

1. Introduction by Pauline Hammer
2. My Self Managed Super Fund by John Stamell, AIA Member
3. Simplified Superannuation Legislation Introduced into Parliament provided by Colonial First State
4. Child Reversionary Pensions: Window of Opportunity by Daniel Butler, DBA Butler Lawyers Pty Ltd
5. Guide to SMSFs by Grant Abbott, book review by Bill Dodd, AIA Member 
6. Link to web site or download .pdf version

Issue #38. December 2006

1. Introduction by Pauline Hammer

2. Budget 2006 Update by Dan Butler, DBA Butler Pty Ltd

3. Two Latest SMSF Strategies by Grant Abbott, SMSF Strategies

4. Investment in Instalment Warrants by Super Funds

5. Link to web site or download .pdf version

Issue #37. October 2006

1. Introduction Pauline Hammer  
2. 2006 Budget Announcements: Outcome of Consultation - provided by Colonial First State
3. 1992-2006 A History of Superannuation Changes by Grant Abbott
4. Link to web site or download .pdf version

Issue #36. August 2006

1. Introduction Pauline Hammer  
2. Creeping acquisitions of property via Unit Trusts (‘UT’) provided by Dan Butler
3. Compulsory super cashing – abolished in law? Provided by Dan Butler
4. Spotlight on Tenants-In-Common Agreement provided by Dan Butler
5. Contribution splitting isn’t dead provided by Dan Butler
6. Self Managed Super Fund Estate Planning by Grant Abbott
7. Link to web site or download .pdf version

Issue #35. June 2006

1. Introduction by Pauline Hammer 
2. Personal Income Tax Cuts from 1 July 2006
3. Changes to Superannuation Contribution Rules from 1 July 2007
4. Changes to Superannuation Benefit Rules from 1 July 2007
5. Tax on Death Benefits 
6. Link to web site or download .pdf version

Issue #34. April 2006

1. Introduction by Pauline Hammer 
2. Australians are starting their retirement savings too late provided by Citibank
3. Book Review: Retirement Income Streams 2006 , by Barbara Smith & Dr Ed Koken, reviewed by Vimal Mehta
4. Self Managed Super Fund Strategies by Dan Butler
5. Sharefarm Agribusiness with your Self Managed Super Fund provided by Timbercorp 
6. Link to web site or download .pdf version

Issue #33. February 2006

1. Introduction, by Jenni Eason
2. Boost Your Retirement Funds - Salary Sacrifice, provided by Colonial First State
3. ATO's Role & Responsibilities for Trustees, by Jenni Eason
4. My Self Managed Super Fund, by an AIA Member
5. Link to web site or download .pdf version

Issue #32. December 2005

1. Introduction by Pauline Hammer
2. New Pension Regulations by Dan Butler
3. Tax Traps by Barbara Smith 
4. Book Review by Jennifer Williams
5. My Self Managed Super Fund
6. Link to web site or download .pdf version

Issue #31. October 2005

1. Introduction by Pauline Hammer
2. Self Managed Super Funds concerns not realised
3. SMSF with individual trustees cannot pay ETPs
4. Outcomes of the review of pensions in small superannuation funds
5. Self Managed Super Funds Adviser ordered to repay clients
6. My Self Managed Super Fund - AIA Member
7. Link to web site or download .pdf version

Issue #30. August 2005

1. Introduction by Pauline Hammer
2. Keeping RBL Recalculations Simple & Smart
3. Summary of the various types of pensions
4. Guide to Tax Deductions
5. Superannuation Table
6. Retirement Income Stream Table
7. Link to web site or download .pdf version

Issue #29. June 2005

1. Introduction by Pauline Hammer
2. Advice to Employees on Superannuation
3. Extension of Transitional Arrangement for Small Funds
4. SMSF Record Keeping Requirements Clarified by ATO
5. Gearing into a SMSF - A Margin Lending Alternative
6. Book Review - Retirement Income Streams-Funding your Income For Life
7. Link to web site or download .pdf version

Issue #28. April 2005

1. Introduction by Pauline Hammer
2. Paying Pensions From Your SMSF - The Ups & Downs of Sharing or Not Sharing Your SMSF With Your Spouse by Peter Hogan
3. An Investment Strategy - The Key To Setting Up A Successful SMSF by Simon Ibbetson
4. Software Review - BGL Simple Fund by Jeanette Potts
5. Link to ATO Deputy Commissioner Address on SMSF
6. Link to web site or download .pdf version

Issue #27. February 2005

1. Introduction by Pauline Hammer
2. Self Managed Super Fund - Investment Decisions
3.      1. Does the Investment meet the Sole Purpose Test
4.      2. Does the Investment fit in with the fund's investment strategy
5.      3. Is the asset being acquired from a member or other related party
6.      4. Does the investment breach the in-house asset rules
7.      5. Does the Investment provide financial assistance to members
8.      6. Is the Investment being made on arm's length basis
9.      7. Investment in Art
10.      8. Conclusion
11. Link to web site or download .pdf version

Issue #26. December 2004

1. Introduction by Pauline Hammer
2. Decision Rules Can Increase Retirement Income by CCH
3. ATO and Record Keeping by Daniel Butler
4. Reverting a Pension by Daniel Butler
5. Market Linked Pensions and Estate Planning by Daniel Butler
6. Self Managed Super Fund - GST Trap by Daniel Butler
7. Link to web site or download .pdf version

Issue #25. October 2004

1. Introduction, Pauline Hammer
2. TAPs Term Allocated Pensions by John Wasiliev
3. How to Minimise the cost of Audit and Tax Returns by Hugo Hoogvliet
4. Track Down on Early Super Access by Barrie Dunstan
5. Software Review - MySF by Jenni Eason
6. Link to web site or download .pdf version

Issue #24. September 2004

1. Introduction, Pauline Hammer
2. Guidance on re-contribution to superannuation
3. Government Co-Contribution Scheme
4. Tax Treatment on the Transfer of Overseas Super Benefits By David Shirlow
5. DIY Super - It's your money but not yet!
6. Link to web site or download .pdf version

Issue #23. July 2004

1. Introduction, Pauline Hammer
2. Super Fund Choice To Be Passed
3. Re-Contribution Strategy Under Scrutiny
4. Treasury Back-flips on SMSF Offering Defined Pensions
5. SMSF Market Linked Income Stream
6. Superannuation Thresholds 2004 -2005
7. Link to web site or download .pdf version

Issue #22. June 2004

1. Introduction, Pauline Hammer
2. SMSF Defined Benefit Pensions
3. Minimum Benefits
4. Superannuation Surcharge & Government co-contribution
5. Super Saving Incentives
6. AIA Letter to Senator Coonan
7. Managing a Self Managed Super Fund by Jenni Eason
8. Link to web site or download .pdf version

Issue #21. April 2004

1. Introduction by Pauline Hammer
2. Where's your central management & control? by Peter Hogan,
3. ATO Interpretive Decisions by Jenni Eason
4. How To Invest In A Joint Venture Arrangement With SMSFs byTimbercorp Securities
5. Government Moves To Close Super Loopholes
6. Link to web site or download .pdf version

Issue #20. March 2004

1. Introduction by Pauline Hammer
2. Simplifying SMSF Trust Deeds for a Successful 2004 by Traicha Aspley, T.A.C.T. Technical Adviser
3. Excessive Planning With Income Streams by Sam Wall, Zurich
4. Deductibility of SMSF Advice Fees
5. Why More People Choose To Control Their Own Super Funds by Max Newnham, Taxbiz
6. Can A SMSF Acquire From A Member An Interest In A Forestry Project? by Peter Hogan, Colonial First State
7. New Law Falls Short by David Child, AIA
8. Link to web site or download .pdf version

Issue #19. January 2004

1. Introduction, Pauline Hammer
2. Our Flourishing Superannuation Fund, AIA Member
3. How Sound Is Your Investment Strategy?, Pauline Hammer
4. Link to web site or download .pdf version

Issue #18. December 2003

1. Introduction, Silvana Eccles
2. How Sound Is Your Investment Strategy, Pauline Hammer
3.  Will Your Super Fund Pass The Breath Test?, Personal Investor
4. Reducing the Superannuation Surcharge, ATO
5. Useful Website Links
6. Link to web site or download .pdf version

Issue #17. October 2003

1. Introduction by Jenni Eason
2. Investment Freedom - Now There's A Long Term Instalment That Takes Care Of Itself by Cathy Kovacs
3. SMSF Case Study - Continued by Philip Carman
4. Spot The Difference by Peter Hogan
5. Question & Answer by Peter Burgess
6. Link to web site or download .pdf version

Issue #16. September 2003

1. Introduction by Jenni Eason
2. ATO Draft on SMSF Business Real Property
3. SMSF - Some Issues For Trustees To Consider by Philip Carman
4. ATO Email Enquiry Service
5. Superannuation Circular No.2
6. Question & Answer by Peter Burgess
7. Link to web site or download .pdf version

Issue #15. July 2003

1. Introduction by Jenni Eason
2. Product Disclosure Statement
3. Love Those Excess Benefits by Peter Bobbin,
4. SIS Section 66 - Asset Acquisitions
5. Super Death Benefits - Being Aware Of All The Tax Options by David Shirlow,
6. Question & Answer by Peter Burgess,
7. Link to web site or download .pdf version

Issue #14. June 2003

1. Introduction by Jenni Eason
2. Life Insurance & Restrictions on Investments by Rosanne Cotter
3. ATO Superannuation Circular - Valuation of Assets
4. Link to web site or download .pdf version

Issue #13. April 2003

1. Introduction by Jenni Eason
2. Request From Personal Investor Magazine
3. ATO Superannuation Information
4. SMSFs v SAFs - What's In A Name? Part 2 by Derek Mondy
5. Link to web site or download .pdf version

Issue #12. March 2003

1. Introduction by Jenni Eason
2. The SMSF Tax Regime by Ian Parker
3. Tax Office Alert
4. SMSFs v SAFs - What's In A Name? - Derek Mondy
5. Super Trustees Must Analyse Risks Before Investing In Hedge Funds by CCH Australia Limited
6. Question & Answer by Peter Burgess
7. Link to web site or download .pdf version

Issue #11. January 2003

1. Introduction by Jenni Eason
2. Rescuing Your Retirement Savings, Bruce J Morris
3. Super Regulators Urge Caution on Instalment Warrants, APRA
4. Macquarie Response To The Super Change
5. Superannuation Contributions Surcharge by Rosanne Cotter
6. DIY Superannuation Book Review by Ian Jamieson
7. Link to web site or download .pdf version

Issue #10. December 2002

1. Introduction by Jenni Eason
2. Managing A Self Managed Super Fund - Author Anonymous
3. Member and Spouse Contributions by Rosanne Cotter
4. Poor Compliance can Destroy your Fund
5. Questions & Answers by Peter Burgess
6. Link to web site or download .pdf version

Issue #9. October 2002

1. Introduction by Jenni Eason
2. Managing A Self Managed Super Fund - Author Anonymous
3. Salary Sacrifice Contributions by Rosanne Cotter
4. Super & Divorce
5. Questions & Answers by Peter Burgess
6. Link to web site or download .pdf version

Issue #8. September 2002

1. Introduction by Jenni Eason
2. Managing A Self Managed Super Fund by Ron Burns
3. 2002 Federal Budget Super Proposals & Strategies, AM Corporation
4. Software Review - Simple Fund BGL by Jenni Eason
5. Questions & Answers by Peter Burgess
6. Link to web site or download .pdf version

Issue #7. July 2002

1. Introduction by Jenni Eason
2. Managing A Self Managed Super Fund by Peter Garrety
3. Newsflash - RBL Double Counting Problem Solved by AM Corporation
4. Self Managed Super Funds by Peter Hogan, Colonial
5. Questions & Answers by Peter Burgess, Tower Trust
6. Link to web site or download .pdf version

Issue #6. June 2002

1. Introduction by Jenni Eason
2. Different Types of Pensions by Meg Heffron
3. The Year Ahead By AM Corporation
4. ATO Fact Sheet
5. Questions & Answers by Peter Burgess, Tower Trust
6. Link to web site or download .pdf version

Issue #5. April 2002

1. Introduction by Jenni Eason
2. Managing A Self Managed Super Fund
3. Get Super Growth With Instalment Warrants by Laurence Laveau
4. A Pro-active Approach to Educating SMSF Clients by Tony Keir
5. ATO Superannuation Newsletter
6. Questions & Answers by Peter Burgess, Tower Trust

Issue #4. March 2002

1. Introduction by Jenni Eason
2. Managing A Self Managed Super Fund by Philip Glyn
3. Election Promises for Superannuation Contributions by Graeme Colley, Super Concepts
4. Sole Purpose Test
5. Questions & Answers by Peter Burgess, Tower Trust
6. Link to web site or download .pdf version

Issue #3. January 2002

1. Introduction by Scott McKenzie
2. The Role of the Actuary by Ken Dance
3. Managing a Self Managed Super Fund by Vic Dreosti
4. Splitting Incomes by Barbara Smith
5. Questions and Answers by Peter Burgess
6. Link to web site or download .pdf version

Issue #2. December 2001

1. Introduction by Scott McKenzie
2. Managing a Self Managed Super Fund by Des Sandercock
3. Binding Death Benefits by Daniel Butler
4. Questions & Answers by Peter Burgess
5. Link to web site or download .pdf version

Issue #1. November 2001

1. Introduction by Scott McKenzie
2. Managing a Self Managed Super Fund by Jenni Eason
3. Complying Pensions by Deborah Clarke
4. Questions & Answers by Peter Burgess
5. Checklist for Self Managed Super Funds - ATO
6. Link to web site or download .pdf version