Description
Attend and earn 1 CPD hour in Professional Skills
This program is based on QLD legislation
Chair
Darlene Skennar KC, Barrister, Inns of Court
Professional Skills
Division 296 Taxes, Death Benefit Taxes: Are You Legacy-Proofing Your Superannuation?
How will Division 296 taxes impact superannuation entitlements? Coupled with non-dependent tax obligations, is it time to consider legacy-proofing superannuation balances?
Gain clear and concise explanations of complex tax concepts, including:
- Understanding Division 296 taxes and their impact on member entitlements
- Navigating non-dependent’s tax and implications for beneficiaries
- Restructuring superannuation: to minimise Division 296 or death benefit taxes and the impacts on estate planning
- Examples to illustrate the benefits and pitfalls of superannuation restructures
- Combining estate planning considerations with your super strategy
Presented by Tracey Norris, Director of Superannuation Services, Accredited SMSF Specialist, Pitcher Partners
Presenters
Darlene Skennar KC, Inns of Court
Darlene Skennar KC took silk in 2017. She has a Bachelor of Laws (Hons) (QIT) and a Master of Laws (QUT). Darlene was the associate to Justice Moynihan of the Supreme Court. Darlene was a part-time tutor at the Queensland University of Technology for a number of years. Darlene has been in full time practice as a barrister since 1989. Darlene has a wide estate litigation experience. Darlene is a former member of the Pharmacists Board of Queensland and the Surveyors Board of Queensland.
Tracey Norris, Director of Superannuation Services, Pitcher Partners
Tracey Norris, who commenced in public practice over 25 years ago,advises family groups and small and medium enterprises on taxation and superannuation-related matters, with a mind to practical solutions and commercial outcomes. Tracey's demonstrated knowledge and experience in the application of superannuation and taxation laws includes; SMSF compliance and audits; advising on restructure of assets to and from superannuation funds, whether the result of life events or business sales and acquisitions; assisting clients with effective retirement planning strategies, including the structuring of retirement income benefits; estate planning matters including administration of death benefit payments; assisting with family law superannuation splits; maximising investment opportunities using compliant superannuation solutions; writing expert reports for legal counsel in court hearings; and sitting on the compliance committee of a retail fund. Tracey is also a licenced adviser on the Pitcher Partners Australian Financial Service Licence and was a finalist for SMSF Adviser of the year at the Women in Finance Awards in 2021 and 2022. Professional Qualifications and Memberships: Bachelor of Commerce (JCU); Advanced Diploma of Financial Services (Superannuation); Fellow of the Institute of Chartered Accountants in Australia and New Zealand (CAANZ); CA SMSF Specialist.
