Notes Online
Welcome to Notes Online.
We offer chapters and articles for individual purchase and we hope you benefit from using our Notes Online.
Disclaimer
These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
Price
$11.00
Document Type
Article
Pages
5
Notes Online Home 2018 Super Schools Day 2 Asset protection, bankruptcy and superannuation
Fundamentals of superannuation and bankruptcy
In this section of the notes, we discuss fundamentals of superannuation and bankruptcy:
- Recent case indicates that superannuation is even safer than previously thought
- Recent case confirms no protection for superannuation payments made to a deceased estate
- When are creditors entitled to ‘claw back’ contributions made to a superannuation fund?
- What are the tax and CGT implications associated with creditors clawing back super contributions?
- Does commencing a pension before bankruptcy protect super entitlements?
- Consequences of SMSF members becoming bankrupt