Alternative investment vehicles

National Conference 2020 – Technical Paper

As we know, SMSFs are common tools for accumulating wealth during working years and distributing those funds post retirement. However with recent changes to contribution caps, increased complexity as to the management of SMSFs and restrictions on access to those funds pre-retirement, are there more suitable investment opportunities individuals should consider?

This Technical Paper provides an overview of the advantages and disadvantages of structures which may provide an alternative to superannuation funds. Consideration will be given to the asset protection, taxation and flexibility elements of structures including:

  • Companies;
  • Discretionary trusts;
  • Unit trusts;
  • Partnerships, and;
  • Joint ventures.

The contents of this resource are taken to be correct at the time of publication.

Disclaimer: Technical Papers contain factual information only and are prepared without considering particular objectives, financial circumstances and needs. The information provided is not a substitute for legal, tax and financial product advice. The information contained in this document does not constitute advice given by the SMSF Association to you. If you rely on this information yourself or to provide advice to other persons, then you do so at your own risk. The SMSF Association is not licensed to provide financial product advice, legal advice or taxation advice. We recommend that you seek appropriate professional advice before relying upon the information in this technical paper. While the SMSF Association believes that the information provided is accurate, no warranty is given as to its accuracy and persons who rely on this information do so at their own risk. The information provided in this paper is not considered financial advice for the purposes of the Corporations Act 2001. © SMSF Association