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Webinar on pre-death withdrawals
On Friday 3 March 2023, Bryce Figot will present our monthly SMSF Online Update. It will contain both a general SMSF update and a spotlight on new ATO material regarding pre-death withdrawals.
The ATO have recently stated that where a member requests an amount to be paid from their fund before they died, but died before they received it, it might still constitute a member benefit in some limited cases. Naturally, this has generated the interest of the SMSF industry.
However, this is not a straightforward situation. There are many subtleties that practitioners must be aware of and carefully contend with. In this webinar, Bryce will critically analyse new ATO material. In doing so, he will cover:
- How might the ATO’s recent comments apply in practice?
- What other commentary exists from the ATO regarding this?
- What should professionals be aware of regarding the promoter penalty regime?
- Could this have any Part IVA implications?
- How to best position clients for succession planning?
This session is highly recommended for practitioners and advisers seeking to stay informed of the complexities of pre-death withdrawals.
The SMSF Online Update will also include a general update with other recent and relevant cases, legislative changes, ATO announcements, strategies and more.
To watch live or receive a recording, click here.
* * *
DBA LAWYERS
17 February 2023
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