This on-demand session is available to watch instantly after purchase at the time of your choosing and will expire within 12 Months of purchase.
Date recorded: November 2023
Join Rohan as he provides an update on all recent changes regarding Superannuation - SMSF's.
Topics Covered:
This webinar will explore all key recent developments covering:
- Recent Developments in Superannuation
Overview of major changes in the superannuation landscapes
- $3M Super Balance and Extra Tax (Division 296 Tax)
Explanation of the $3 million super balance threshold
Discussion on Division 296 tax implications
Possible scenarios and how it affects individuals
- NALI/NALE - Understanding the Rules
Definition of NALI (Non-Arm's Length Income) and NALE (Non-Arm's Length Expenditure)
Exploration of the rules governing NALI and NALE
Practical examples to illustrate the concepts
- BDBN's - Recent Cases
Explanation of BDBN (Binding Death Benefit Nominations)
Analysis of recent legal cases related to BDBNs
Implications and lessons learned from these cases
- LRBA and Related Party Loans
Introduction to LRBA (Limited Recourse Borrowing Arrangements)
Discussion on related party loans and their impact
Compliance considerations and potential pitfalls
Meet Your Speaker; Rohan Mansfield
Rohan commenced with LDB Superannuation Services in Melbourne in July 2018 after spending 17 years working with one of Australia’s largest accounting firms in their superannuation division. Rohan provides superannuation accounting and advisory services to self-managed superannuation fund (SMSF) trustees. He specialises in giving advice to SMSF trustees in relation to contributions, pensions, investments and audit issues. He does regular public speaking on superannuation topics and has presented for organisations such as CPA Australia, Television Education Network, SMSF Auditors Association of Australia and Legalwise. Rohan is a SMSF Specialist Advisor, holds a Bachelor of Economics, majoring in accounting, and is a Chartered Accountant.
