1. finance
2. personal finance
3. financial planning
4. retirement and pension

Presenters
James Deliyannis – Senior Taxation Manager
James is a CPA and holds a B. Bus (Accountancy) and a Graduate
Diploma in Taxation. James has over 20 years dedicated tax
experience, and is a talented tax researcher and one of our premier
tax writers. James has also had several years experience presenting
a number of NTAA seminars such as Tax Schools, FBT and
Superannuation.
Riley Jones – Legal Counsel
Riley is a Tax and Commercial Lawyer and has worked in taxation
and business law for over 12 years. Riley is a talented researcher,
tax writer and presenter of a range of the NTAA's well attended and
excellent tax based seminars. He is also the regular host on the
NTAA's monthly Tax on the Couch series.
Michael Gilmour – Taxation Specialist
Michael is a Taxation Specialist with the NTAA and has over ten
years experience in tax, having worked in Corporate Tax at two Big
4 firms and the Taxation Consulting division of a 2nd Tier firm.
Michael is a Chartered Accountant with a Bachelor of Commerce
and a Bachelor of Economics.
Day 1 Bonus Seminar CD Operating
and Auditing an SMSF
Attendees to the Day 1 seminar will also receive a FREE disk
that contains the following documents and information:
r Updated 2014 Audit workpapers: for completing financial
and SIS compliance audits of SMSFs
r A unique NTAA step-by-step guide to setting up SMSFs
r Precedent letters, documents and elections
Please note that all audit programs and precedent documents
on the CD can now be converted to Microsoft Word and
amended as needed.
The Book of Rates
Full of all the essential tax rates and tables
2013/14 Hardcopy: annual compendium of tax rates and tables,
updated each year and includes the Federal Budget changes.
Each year the book is updated to reflect:
• Income tax, FBT, CGT, GST rates and tables;
• Changes to deductions under any rulings or determinations
issued, including deductions against allowances;
• Updated rates of depreciation;
• State Land Taxes, Stamp Duties and Payroll Taxes; and
• Excise Duties and Fuel Tax Credits.
Cost for Hardcopy Book 2013/14:
1 to 5 books at $77 (incl. GST) per book
Call our office to discuss further discounts if purchasing more than 5 books.
Book of Rates Live: available online (only to NTAA Members).
It is an interactive publication that is updated weekly. Unlike other
publications, Book of Rates Live is constantly kept up to date with
any changes to the above topics.
Cost for Book of Rates Live (Available only to NTAA Members):
$77 (incl. GST) per subscription
Cancellations or Transfers
It's necessary to charge a fee when confirmed bookings (see
below) are cancelled. However, a substitute participant will be
accepted. If a substitute is not nominated, a cancellation fee
of $99 per delegate per day will be applied.
Cancellations
More than 5 full working days before the seminar:
 cancellations incur an $99 administration fee.
Within 5 working days of the seminar:
 no refunds will be available for cancellations, although a
full set of notes will be provided.
Transfers
More than 2 full working days before the seminar:
 a credit for the amount charged may be transferred to any
other advertised NTAA seminar without incurring the $99
administration fee.
Within 2 working days:
 transfers incur an $99 administration fee.
The NTAA reserves the right to cancel or reschedule courses,
change speakers or revise content as necessary.
NTAA
Super
Schools
Seminar
2014
Topics Covered Day 1
Confirmation of Booking
Bookings will be confirmed via email, fax or mail – please include
your email or fax number for a speedy reply.
Please Note: You must ensure that you receive written
confirmation of your booking, otherwise you may not be booked
into the seminar and may have to provide credit card details at
registration. If you do not receive confirmation by fax within
48 hours of faxing your order or 72 hours of mailing it, please
contact us.
uWhat's NEW for SMSFs? Just About Everything!
uNEW Developments Affecting the Contribution Rules for
SMSFs
uNEW Penalty Regime for SMSF Trustees from 1 July 2014
uLatest Developments Affecting the SMSF Investment Rules
uLatest Guide for SMSFs paying Pensions and Lump Sums
uNTAA's Practical 2014 SMSF Audit Kit
Special offer to Non-Members
Please call and discuss the $100 per day seminar discounts
which are available to members of the NTAA for a low annual
fee of only $295, which includes a 12 month subscription to the
monthly newsletter Voice, 3 FREE 10 minute telephone calls to
our tax advisers plus discounts on any NTAA product.
The NTAA reserves all rights to photograph, film or otherwise
record the seminar, and seminar attendees consent to being
photographed, filmed and/or recorded. Any unauthorised
photography, audio or video recording of any performance at the
seminar is strictly prohibited. Any person who fails to adhere to this
condition agrees to delete any such unauthorised photograph or
recording and that they may be ejected from the seminar venue.
National Tax & Accountants' Association Ltd.
29-33 Palmerston Cres
South Melbourne, Vic. 3205
Tel: (03) 9209 9999
Fax: (03) 9686 4744
Web:
www.ntaa.com.au
Email: [email protected]
ABN: 76 057 551 854
Topics Covered Day 2
r Advanced Planning Strategies with the Contribution Rules
r Using an SMSF to Conduct a Property Development and
Save!!
r Cutting Edge Estate Planning Strategies Designed to Save
$'000s
r Advanced SMSF Investment Strategies for Business Clients
r Creative Pension Planning Strategies for Clients that will
Save $'000s
r An 'A to Z' Guide to Developing a Tax-Effective Super Plan
Day 1 Presented by
James Deliyannis, Riley Jones & Michael Gilmour
Day 2 Presented by
'
James Deliyannis & Riley Jones
on behalf of the
National Tax & Accountants' Association Ltd.
Day 1
NTAA
What’s NEW for SMSFs?
Just About Everything!
NEW labels and changes to the 2014 SMSF return
r NTAA step-by-step guide to all the NEW labels and
disclosure requirements for 2014
r NEW ATO reporting guidelines for contributions reserves
set to create a ‘tax jolt’ for excess contributions!
r ATO introduces NEW reporting guidelines for roll-overs
and transfers into an SMSF – Don’t get caught out!
r Reporting traps with capital gains/losses for SMSFs in
pension phase
LANDMARK ATO Ruling clarifies when an SMSF’s bank
account qualifies as a pension asset
r When can part of an SMSF’s bank account qualify as
a pension asset under the ATO’s NEW guidelines?
r Can an SMSF maintain notional sub-accounts for
pension and accumulation entitlements?
NEW ATO guidelines provide greater flexibility for
SMSFs under the borrowing rules
r ATO releases NEW guidelines on when an SMSF can
use multiple lenders for the one asset
r Can an SMSF pay for the deposit on the purchase of
property and borrow to pay the balance?
r NEW in-house asset rules avoid investment breaches
where a holding trust transfers an asset to an SMSF
ATO releases NEW guidelines for apportioning
expenses for SMSFs in pension phase
r Which SMSF expenses need to be apportioned under
the ATO’s NEW guidelines?
r Hidden traps with claiming non-apportionable
expenses – Mistakes will be costly!
Government imposes NEW restrictions for SMSFs
paying insured benefits from 1 July 2014
r Do the NEW rules affect the types of insurance an
SMSF can now hold?
r When can insured benefits be paid out of an SMSF
under the NEW rules?
Recent decision highlights the hidden dangers with
EFT/BPAY contributions
r When is a contribution made to an SMSF when it is
made by way of EFT/BPAY?
r Hidden traps with making EFT/BPAY contributions at
year-end – Don't get caught out!
NEW rules attack SMSFs claiming multiple franking
credits under dividend washing arrangements
r When is an SMSF caught by the NEW rules?
r What are the consequences for an SMSF?
NEW
NEW
NEW
NEW
NEW
NEW
Super Schools
NEW Developments Affecting the
Contribution Rules for SMSFs
NEW SuperStream contribution standards apply to
NEW
SMSFs from 1 July 2014!
u SMSFs must now receive electronic information for
employer contributions under the NEW standards
u NTAA step-by-step guide on what an SMSF must do to
CHECKLIST
comply with the NEW standards
u When do the transitional rules apply to an SMSF?
Government set to introduce NEW flexible refund rules
for excess contributions
u NEW refund rules provide greater flexibility with
NEW
excess non-concessional contributions
u What conditions are required to withdraw excess
contributions and avoid tax at 46.5%?
NEW ATO guidelines create a ‘tax jolt’ for related
parties that provide services to an SMSF
u Contribution trap with providing free services to an SMSF
u When can an SMSF remunerate a trustee?
NEW Penalty Regime for SMSF
Trustees from 1 July 2014
r NEW rules now provide ATO with broader powers to
deal with SMSF breaches
r Penalty of up to $10,200 could now be imposed for
each contravention!
r What other NEW penalties can be imposed upon
SMSF trustees?
r NTAA checklist of breaches subject to the NEW rules
Latest Developments Affecting the
SMSF Investment Rules
NEW
NEW
NEW
NEW
WARNING
CHECKLIST
Recent decision paves the way for more SMSFs to
acquire residential premises from related parties
u When do residential premises qualify as business real
NEW
property under the NEW decision?
u When can an SMSF acquire residential premises from
CASE STUDY
a related party without breaching the SIS rules?
NTAA practical guide to dealing with SMSF investments
in related trusts and companies
u When is an SMSF’s investment in a company or trust
excluded from the in-house asset rules?
u When can an SMSF acquire shares or units in a
company or trust from a related party?
u Can an SMSF invest in a company or trust after the
entity’s borrowing has been paid off?
NEW
u NEW ATO guidelines for unpaid trust distributions
2014
Latest Guide for SMSFs paying
Pensions and Lump Sums
ATO turns up the heat on SMSFs that incorrectly pay
out member benefits
r Recent Tribunal decision confirms HUGE tax sting for
WARNING
members who incorrectly withdraw their benefits!
r When can member benefits be withdrawn on ‘financial
hardship’ or ‘compassionate’ grounds?
r How to take full advantage of the ‘retirement’ condition
CHECKLIST
of release for members working for multiple employers
Up to the minute developments with paying an Account
Based Pension (‘ABP’) from an SMSF
r NEW ATO guidelines give the ‘green light’ for SMSFs
NEW
paying ‘in-specie’ pension benefits
r Practical tips and traps with commuting an ABP under
NEW
NEW guidelines – Beware of pension roll-backs!
r Recent ATO advice clarifies the minimum payment
NEW
requirement for an ABP paid after a member’s death
Latest compliance issues with paying a Transition to
Retirement Income Stream (‘TRIS’)
r Dangers with drawing down more than the 10% annual
WARNING
payment limit for a TRIS – Don’t get caught out!
r Find out what happens to a TRIS when a member
retires, turns 65 or dies – Documentation traps!
r Massive sting with drawing down a TRIS from an
SMSF with non-preserved benefits
Latest guide to paying lump sums from an SMSF
r How does the 2% Temporary Budget Repair levy affect
WARNING
the payment of lump sums from an SMSF?
r Find out how to combine a tax-effective lump sum with
a pension – Huge savings for retirees!
NTAA’s Practical 2014 SMSF Audit Kit
NTAA’s NEW practical audit program – Takes the
guesswork out of auditing SMSFs
r What are the critical steps to consider when planning
for an SMSF audit?
r Step-by-step guide to performing the financial and
CHECKLIST
compliance audit – NTAA checklists make it easy!
r Latest NTAA guide to the SMSF Audit Report
ATO announces NEW assault on Auditor Contravention
Reports (‘ACRs’)
r ATO announces NEW compliance approach with
NEW
ACRs – All ACRs will now be actioned by ATO!
r Find out which ACRs will be followed-up with an ATO
audit, letter or phone call?
NTAA
Super Schools
Creative Pension Planning Strategies
for Clients that will Save $’000s
Cutting Edge Estate Planning
Strategies Designed to Save $’000s
Advanced Planning Strategies with
the Contribution Rules
‘Cutting edge’ planning strategies to avoid the NEW
NEW
high income contributions tax
u Using reserving strategies for high income earners
NEW
(‘HIE’) and avoid paying the NEW 15% contribution tax
u Using negative gearing within an SMSF and avoid
having super contributions taxed at 30%
u Using anti-detriment strategies to avoid clients who are
HIE having their super contributions taxed at 30%
Massive tax savings for taxpayers ‘deliberately’ making
excess super contributions under the NEW rules
u Employee clients set to save $’000s by making excess
NEW
super contributions under the NEW rules
u ‘Deliberately’ make excess super contributions for
clients and save!
u Clients aged 60+ achieve massive tax windfall by
NEW
making excess super contributions under the NEW rules
Using the revamped withdrawal and recontribution
strategy to save clients $’000s
u Using the withdrawal and recontribution strategy under
NEW
the NEW contribution caps to save $’000s
u Using the withdrawal and recontribution strategy for
estate planning purposes to achieve massive savings!
u Convert a taxable pension into a tax-free one for clients
CASE STUDY
aged between 55 and 59 years of age
Using contribution-splitting strategies with a spouse to
‘defeat’ the preservation rules
u Taxpayers with older spouses can avoid the
preservation rules by splitting contributions
u Traps and tips associated with using contributionsplitting strategies with a spouse
Using an SMSF to Conduct a Property
Development and Save!!
NTAA guide to the do’s and don’ts associated with
using an SMSF for property development
u Can an SMSF engage the services of a member who is
a builder/tradie for work they perform?
u NTAA checklist of factors to consider when conducting a
property development through an SMSF
Tax-effective structuring and planning for SMSFs
undertaking a property development
u What is the most tax-effective structure for undertaking
a property development in an SMSF?
u Can an SMSF enter into a joint venture with a related
party and undertake a property development?
2014 Day 2
CHECKLIST
An ‘A to Z’ guide to designing a tax-effective plan
u Fundamentals with designing a tax-effective estate plan
u Traps and tips associated with devising estate planning
strategies for directors, employees and business clients
Tips and traps associated with pension planning on the
death of a member
u NEW rules force a rethink on using ‘auto reversionary’
pensions as part of estate planning
u When should a taxpayer implement an auto
reversionary pension as part of estate planning?
u Combining a withdrawal and recontribution strategy
under the NEW contribution caps saves $50,000!
State-of-the-art planning strategies for death benefits
u ATO confirms massive tax jolt with death benefits being
paid to the deceased’s estate
u RECENT decisions highlight tax minefield with taxpayers
relying upon binding death benefit nominations
u Using ‘hard wired’ clauses in an SMSF deed can avoid
death benefits being paid to non-dependants
NEW rules ‘pave the way’ for massive advantages with
having life insurance in an SMSF
u Using ‘cross insurance’ for members in an SMSF can
provide savings for succession planning!
u NEW rules provide unprecedented flexibility with using
life insurance to ‘top up’ death benefits
u Do the NEW contribution caps apply to any insurance
proceeds that are received on the death of a member?
NEW
NEW
WARNING
WARNING
NEW
NEW
An ‘A to Z’ Guide to Developing a
Tax-Effective Super Plan
Advanced SMSF Investment
Strategies for Business Clients
Creative planning strategies to LEGALLY incorporate
an SMSF into existing business structures
u Use the NEW contribution caps and transfer business
premises into an SMSF tax-free!
u Make tax deductible lease payments to an SMSF that
are tax-free in the fund – Save $’000s
Traps and tips with SMSFs borrowing money from
related party lenders
u NEW ATO guidelines highlight traps with related party
lenders providing interest-free loans to an SMSF
u NTAA guide to the do’s and don’ts associated with
SMSFs using related party lenders
uCase study shows how a taxpayer making an interestfree loan to an SMSF can save $’000s
RECENT amendments provide massive tax ‘windfall’ for
funds in pension phase
u Recent amendments extend the pension asset
exemption after the death of a member – Don’t miss out
u NEW rules provide unique planning strategies for the
NEW
payment of pensions from an SMSF – Save $’000s
uNTAA guide to the do's and don'ts associated with
CHECKLIST
paying pensions to older members of an SMSF
Government ‘back flip’ paves the way for huge tax
savings for funds paying pensions
u Government back flip offers a huge tax and CGT boost
for SMSFs moving into pension phase
u NTAA case study shows how a taxpayer saves
CASE STUDY
$40,000 by moving their SMSF into pension phase
Do’s and don’ts associated with paying pensions under
the NEW Centrelink rules
u Amendments produce tax 'bombshell' with SMSFs
paying account-based pensions under the income tests
u How do the ‘deemed rate of return’ measures apply for
NEW
assets held by a taxpayer in their SMSF?
u What are the grandfathering measures associated with
the NEW Centrelink income reforms?
Pension planning strategies for clients retiring
u Use the NEW contribution caps and convert a taxable
NEW
pension into a tax-free one – It’s never been better
u Use transition-to-retirement pensions for clients and
achieve a maximum tax rate of 21%!!
NEW
NEW
CASE STUDY
Devising a tax-effective super plan for clients
‘preparing’ for retirement
u When should clients make large non-concessional
NEW
contributions under the NEW contribution caps?
u When should high-income clients make nonconcessional contributions under the NEW rules?
u NTAA guide to the do’s and don’ts associated with
CHECKLIST
advising clients in accumulation phase
Everything you need to know about advising clients in
pension/retirement phase
u What are the essential issues to consider when advising
clients in receipt of pensions or lump sum payments?
u Detailed guide to the estate planning issues that need to
be considered by business and employee clients
If faxing – please complete, photocopy and fax to 1300 306 351. If paying by cheque please do not fax, no registrations are accepted without full payment.
Super Schools – Day 1 & Day 2
Super Schools 2014
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and you make payment to the National Tax & Accountants’ Association Ltd. ter
is
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Non
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Day 1 Delegate 1_____________________________ $529
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Date of attendance____________________________
$585
Email address________________________________
Please tick to have a vegetarian meal____________ 
$629
Email address________________________________
Date of attendance____________________________
Please tick to have a vegetarian meal_____________
$585
Email address________________________________
Date of attendance____________________________
Please tick to have a vegetarian meal_____________ 
The Book of Rates 2013/14 Hardcopy
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V09
CSS TAS PSS MSS
P Limited spaces
______________ ______________ Crown Towers, 8 Whiteman St, Southbank
Day 1: 27 October 2014 (Mon)
Day 2: 28 October 2014 (Tues)
______________
______________
Sydney
Doltone House, Jones Bay Wharf, Piers 19-21 Level 3, 26-32
Pirrama Road, Pyrmont
Day 1: 16 October 2014 (Thur)
______________
Day 2: 17 October 2014 (Fri) Day 1: 23 October 2014 (Thur)
Day 2: 24 October 2014 (Fri) P
______________
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Day 1: 02 October 2014 (Thur)
Day 2: 03 October 2014 (Fri) ______________
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Day 1: 13 October 2014 (Mon)
Day 2: 14 October 2014 (Tues)
______________
______________ Perth
Crown Perth, Great Eastern Highway, Burswood
Day 1: 08 October 2014 (Wed)
Day 2: 09 October 2014 (Thur)
______________
______________ Canberra
Hyatt Hotel Canberra, 120 Commonwealth Ave, Yarralumla
Day 1: 20 October 2014 (Mon)
Day 2: 21 October 2014 (Tues)
______________
______________
Adelaide
Hilton Adelaide, 233 Victoria Square, Adelaide
Day 1: 24 September 2014 (Wed)
Day 2: 25 September 2014 (Thur)
Registration: Between 8.00am and 9.00am
Duration:
9.00am to 5.00pm
Cost:
(incl. comprehensive notes, tea and coffee on arrival, lunch, morning and afternoon tea)
Members of the NTAA
 One delegate $529 per day (i.e., $480.91 net of GST)
Group discount
If more than one delegate from the same practice attends under the
one registration, a discount will apply to the second and subsequent
delegates. The first delegate pays the full registration fee.
 First delegate
$529 per day (i.e., $480.91 net of GST)
 Each additional delegate
$485 per day (i.e., $440.91 net of GST)
Pricing example:
Day 1 Delegate 1 – $529, Additional Delegates $485
Day 2 Delegate 1 – $529, Additional Delegates $485
Please note: Day 1 and Day 2 are separate NTAA seminars
Brisbane
Hilton Brisbane, 190 Elizabeth St, Brisbane
Date of attendance____________________________
Day 2 Delegate 2_____________________________ $485
Day 1: 29 September 2014 (Mon)
Day 2: 30 September 2014 (Tues)
Rosehill
Rosehill Racecourse, James Ruse Dve, Rosehill
Please tick to have a vegetarian meal____________ 
Day 2 Delegate 1_____________________________ $529
No. of Delegates
ne
onli com.au Melbourne
a.
t
n
. a
Leonda by the Yarra, 2 Wallen Rd, Hawthorn
www
Firm
Day 1 Delegate 2_____________________________ $485
Dates & Venues
SUPER SCHOOLS 2014 Day 1 & 2
Please note: Day 1 and Day 2 are separate NTAA seminars
______________
______________
P means: FREE PARKING at venue
Fax credit card
Post to: NTAA
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Register
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online at
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please call
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VIC 3205
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Non-Members of the NTAA
 One delegate*
$629 per day (i.e., $571.82 net of GST)
Group discount
If more than one delegate attends under the one registration, a
discount will apply to the second and subsequent delegates. The
first delegate pays the full registration fee.
 First delegate* $629 per day (i.e., $571.82 net of GST)
 Each additional attendee*
$585 per day (i.e., $531.82 net of GST)
(Note(*): Registration includes 3 months full membership)
Pricing example:
Day 1 Delegate 1 – $629, Additional Delegates $585
Day 2 Delegate 1 – $629, Additional Delegates $585
Please note: Day 1 and Day 2 are separate NTAA seminars
Vegetarian Meals
Vegetarian meals are available as an option at no extra cost.
If you prefer a vegetarian meal, simply tick the box under the
delegate name on the registration form.
CPD/CPE Hours
The seminar allows for 6.5 CPD/CPE hours.