SMSF module – Members’ interest and preservation standards

2 Jan 2020 — 2 Jan 2030
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January 2, 2020 @ 5:30 am - January 2, 2030 @ 5:30 am

$275

All superannuation members have an interest in their superannuation fund. For self-managed superannuation fund (SMSF) members, these interests are a single accumulation interest and/or single or multiple pension interests.

This module defines an interest is an SMSF and explains the preservation status of a members’ benefit.

The module also considers the conditions of release that a member must satisfy to access money from their superannuation interest.

Learning outcomes

On completing this module, participants should be able to:

  • calculate a member’s tax-free and taxable components in an interest
  • describe the various preserved benefits
  • identify and discuss the various conditions of release that apply
  • describe the cashing restrictions that apply to certain conditions of release.

Tickets

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SMSF module - Members' interest and preservation standards - Education Modules Fee
$ 275.00

Details

2 January 2020 2 January 2030

$275.00
(Price for Non-Members)

$220.00
(Price for Members)

5 CPD Hours