Aaron Dunn
CEO & Co-Founder
About the instructor
When it comes to self-managed super, professionals, and industry regulators look to Aaron about the latest insights, strategies, trends, issues and opportunities in the sector. It is with this insight that Aaron has been sort out to participate in Government & Regulatory reviews, including the Super System Review (Cooper Review) and the ‘Reinventing the ATO’ program. Aaron is a CPA and SMSF Specialist. As well as CEO and Co-Founder of Smarter SMSF.
About the SMSF Day 2017 online course
Following the success of the SMSF Day 2017 events around Australia in April, the content from the one day training event moves to an online course that provides professionals with the technical content, cases studies and tools that you need to be reform ready.
The course can be completed over a guided 3 week program, which includes the drip-feed release of modules and case studies, followed by a weekly live Q&A webinar where Aaron Dunn will take attendees through the case study answers and any questions arising from each topic on the super reforms.
The SMSF Day online course has been issued with the following CPD points:
- SMSF Association - 7.5 CPD points
- FPA Australia - 6.5 CPD hours
- Major Accounting Bodies (CPA/CAANZ & IPA) - 6.5 CPE hours
Here's how attendees rated the SMSF Day 2017
Here's what attendees had to say
"I think you seminar was very informative and professional. A really high standard of presenter and presentation."
Belinda Bartlett, Skinner Hamilton
"Just keep up the good work. I look forward to future sessions/webinars/etc. really impressed with your product."
Rob Petagna, Argenta Consulting
"Aaron is exceptional at what he does and I am grateful he came to Adelaide."
Sylvia Atkinson
Event partners
Course Contents
Course Curriculum
- Introduction
- Download Slides
- LCG 2016/8 - Superannuation reform: transfer balance cap and transition-to-retirement reforms: transitional CGT relief for superannuation funds
- 1.1 - Relevant Laws & Guidance
- 1.2 - Workflow of the CGT relief rules
- 1.3 - Context, object and making a valid choice with CGT relief
- 1.4 - Choice of Asset
- 1.5 - Segregated Method
- 1.6 - Examples - Segregated Method
- 1.7 - Fund starts using the proportionate method during the pre-commencement period
- 1.8 - Fund continues to use the proportionate method
- 1.9 - Example - TRIS & CGT relief under proportionate Method
- 1.10 - Part IVA - Anti-avoidance provisions
- 1.11 - Deemed disposal and re-purchase
- 1.12 - Segregated Method CGT relief options
- 1.13 - Example - Applying CGT relief under the proportionate method
- 1.14 - Options for dealing with the capital gain under the proportionate method
- 1.15 - Example (continued) - deferring or not deferring the capital gain under the proportionate method
- 1.16 - Effecting of resetting cost base & record keeping requirements
- 1.17 - Choosing not to apply CGT relief
- 1.18 - Risks & Summary
- Case Study #1 - CGT Relief
- Q&A webinar recording
- Case study #1 - Answers
- CPD Quiz
- Introduction
- Download slides
- LCG 2016/12 - Total Superannuation Balance
- 2.2 - Impact on other measures
- 2.3 - Understanding a member's total superannuation balance
- 2.4 - Definition - Total Superannuation Balance
- 2.5 - Transitional arrangements
- 2.6 - Rollovers & structured settlement contributions
- 2.7 - Example: Total Superannuation Balance
- 2.8 - Summary
- Download slides
- LCG 2016/9 - Transfer Balance Cap
- 3.1 - Concept of Retirement Phase
- 3.2 - Transfer Balance Account & Transfer Balance Cap
- 3.3 - When debits & credits don't arise
- 3.4 - Transfer Balance Account example
- 3.5 - Transfer Balance Credits
- 3.6 - Transfer Balance Debits
- 3.7 - Other debits on a transfer balance account
- 3.8 - Capped defined benefit income streams
- 3.9 - Excess transfer balance - transitional provisions
- 3.10 - Excess Transfer Balance Tax
- 3.11 - Summary
- Case study #2 - Transfer Balance Cap
- Q&A webinar - Case study #2 answers
- Case study #2 - Answers
- CPD Quiz - Modules 2 & 3
- Introduction
- Download Slides
- LCG 2017/3 - Superannuation death benefits and the transfer balance cap
- PCG 2017/6 - Commutation of a death benefit income stream before 1 July 2017
- 4.1 - Superannuation Death Benefits
- 4.2 - Reversionary and non-reversionary death benefit income streams
- 4.3 - Regulatory requirements in paying death benefit income streams
- 4.4 - Super death benefits as rollover benefits
- 4.5 - PCG 2017/6: Commutation of a death benefit income stream before 1 July 2017
- 4.6 - PCG 2017/6: Examples
- 4.7 - Excess transfer balance
- 4.8 - Summary
- Case study #3 - Death Benefits
- Q&A Webinar - Monday, 5 June 2017 at 4pm AEST