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Superannuation - Presenter: Susan Orchard
Superannuation – Administration and Audit (3 hours plus 15 minutes question time)
- Administration/Audit of Retirement Benefits (Calculating benefits, documentation requirements, Taxation including claiming exempt pension income for pensions)
- Administration/Audit of Family Law Benefits (Calculating benefits, documentation requirements, Taxation considerations)
- Administration/Audit of In-house assets (What is an in-house asset, valuation issues, Resolution and reporting of breaches)
- Administration/Audit of Contributions (Concessional /non-concessional contributions, Excess contributions tax)
- Administration/Audit of Members balances (What is the members balance, and Single interest concept)
SMSF Auditing and Compliance Workshop ( 7 hours)
- SIS compliance for investments, contributions, tax and benefits
- Application of audit standards
- Documentation of the audit file
- Understanding the audit report
- In-house assets post 30 June 2009
- ATO circulars and guidance
- Auditing standards GS009 and ASAE 3100
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