Strategies to put a positive spin on negative returns

National Conference 2021

Even SMSFs with the most robust investment strategies may have experienced negative returns given the impacts of COVID-19 on financial markets globally. This session will explore:

  • Opportunities available to ensure member benefits are restored in the most tax effective manner.
  • Solutions for members who are approaching retirement to maximise their tax-free component.
  • Tips and traps in managing the impact on a member’s transfer balance account.
  • Taking advantage of reduced member total super balances.

At the end of the session, you will be able to:

  • Understand the tax-free and taxable components of a member’s interest and the operation of the proportioning rules;
  • Critically evaluate the impact of negative returns on a member’s transfer balance account and total super balance, and;
  • Navigate through the interaction of the superannuation and tax rules, to identify opportunities to optimise member benefits and wealth distribution.

Strategies to put a positive spin on negative returns

Technical Paper

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