Bi-Annual SMSF Update - November 2023 (1 Hour of CPD) 4 Hours CPD Transfer Balance Cap Indexation

Transfer Balance Cap Indexation

including insurance recoveries for trading stock and assets

Case study on a capital gain made by an accounting firm

low income beneficiaries

including the application of the CGT withholding regime and potential use of the small business CGT concessions

Bi-Annual SMSF Update - November 2023 (1 Hour of CPD) 4 Hours CPD Transfer Balance Cap IndexationWith draft legislation released on the $3 million cap and the definition of superannuation, there is certainly movement on the superannuation front. This coupled with rulings around NALI and CGT as well as numerous relevant judgements our November SMSF Update will be one of the most diverse of the past few years. It will cover: Legislation that has passed Legislation introduced ATO Rulings & Announcements Relevant court and AAT judgements Relevant