Our Technical Videos

Know what does it mean to be a Shareholder of the Company (21 min)

FPA CPD 0.5 hours – Generic Knowledge – Approval no. 007660 expiring on 04.11.2016

• What is a share of the company?
• When is it compulsory to issue shares to members?
• Who can be a member?
• Issue of share certificates
• How Meeting of Members is conducted.

How to set up a Company in Australia (20 min)

FPA CPD 0.25 hours - Generic Knowledge – Approval no. 007660 expiring on 12.10.2016

• What is a Company?
• How to register a company?
• Information required to register a company
• Consents required before setting up a company
• Applicable Operating Rules of the company - Constitution or Replaceable rules

Avoid company name hiccups while setting up a company (20 min)

FPA CPD 0.25 hours - Generic Knowledge – Approval no. 007660 expiring on 12.10.2016

• What are restrictions relating to company name
• How to reserve a company name
• How to register a company with already registered business name

Responsibilities of a Company Director under Corporations Act 2001 (17 min)

FPA CPD 0.25 hours - Generic Knowledge – Approval no. 007660 expiring on 12.10.2016

• Be aware of dangers of being a non-complying Director of a Company
• Know in which situation your personal assets can be in jeopardy
• What does the Corporations Act requires from a company Director
• Responsibilities of a Director towards stakeholders
• Tips and Traps to reduce Directors personal liability

Part III - How to audit SMSF's whose investments are affected due to COVID - 19

17-04-2020 - 1 CPD Hour

• Do not sign off any Audits for financial year ended 30/06/2019 before you learn how to fix
• Engagement & Trustee Representation Letter and Templates will be provided How to complete
• Working Papers / Management Letter / Qualify Part A of the Audit Report

•  SMSF RB 2020-001
•  Changes in SMSF Audit Due to Covid 19
•  COVID Wording for ML Audit Report

Part II - Supperannuation Relief measures by announced Treasury due to COVID - 19

14-04-2020 - 1 CPD Hour

• The Government has passed legislation on ‘Providing Superannuation Relief’ measures
• Reduced pensions - Early access to $10,000 - Rent relief related parties - in-house assets
• Hear Manoj our Technical Director as he explains what it means for you in PLAIN ENGLISH

•  Govt Stimulus - For Super - Part 2

Part I - Understanding the Govt "Cash Flow for Employers" & $1500 Job Keepers measures

06-04-2020 - 1 CPD Hour

• The Government has passed legislation on ‘Boosting Cash Flow for Employers’ measures
• These payments will help businesses with their cash flow so they can keep operating
• Hear Manoj our Technical Director as he explains cash boost incentives IN PLAIN ENGLISH

•  Govt Stimulus - For Business - Part 1

What SMSF Auditors must ensure is included in Financial Statements due to COVID - 19

25-03-2020 - 1 CPD Hour

• Auditors are signing off Audit Report without mentioning current situation due to COVID 19
• What the auditor must do before signing off audits & when to evoke Part A qualifications
• Manoj Abichandani in this Webinar will show you - Accountants and Trustees obligations

•  Financial Statements due to COVID-19 Presentation

SMSF Auditors "Duty of Care" to Trustees for Loss of Investments (68 mins)

08-08-2018

• Detail case study "Cam & Bear Pty Ltd Vs McGoldrick"
• How can actions of an auditor cause an investment loss to a SMSF?
• What Can SMSF Auditors do to protect themselves?

•  Amendments to Standard Letters
•  au_cases_nsw_NSWCA_2018_110
•  au_cases_nsw_NSWSC_2016_1894
•  SMSF Auditors Duty of Care

What are Crypto Currencies and how SMSF invests in them (64 mins)

01-08-2018

• What are Crypto Currencies and how SMSF invests in them
• Market Valuation of Bitcoin and other Crypto currencies
• Where trustees can go wrong and what Auditors needs to check

10 things you should know about Downsizer Contributions (42 mins)

25-07-2018

• What are the rules of Downsizer Contributions - Audit Issues
• Who & How much can you contribute
• Why should you contribute and Who does it suit

•  Declaration for Downsizer Contributions
•  Downsizer Contributions
•  Ten Things you should know about Downsizer contributions
•  Why Update your SMSF Trust Deed

What is the Sole Purpose of an SMSF (65:56 mins)

13-03-2018

• Investments Rules to avoid Breach
• ATO powers to unmask Trusts and Sub-Trusts
• Auditing tips on some unique investments

Allocation of SMSF Income to members (66:08 mins)

06-03-2018

• Is segregation of assets for pension members allowed? - ECPI issues
• What is the meaning of "Fair & Reasonable" Allocation
• SMSF Auditor Duties in checking Allocation of Income to various fund members

My client, an SMSF Member has just died - What do I do now? (61:51 mins)

20/02/2018

• Situations where not to use binding Death Benefit Nominations
• Death when member is on Pension Age - Transfer Balance Account requirements
• Trust Deed puzzle: Reversionary Pensions Vs Death Benefit Nominations

Total Superannuation Balance - What is it and how to Measure it (75:45 mins)

06-02-2018

• Personal Contributions to Super
• Home Loan Vs Concessional Contribution - Secrets Unveiled
• Super Strategies for Boomers
• How Generation X should play their cards under new legislation

LRBA - In & Outs of Loan from a Related Party (1:12:02 mins)

• What is LRBA and a Related Party & Which Related Party should lend to a SMSF
• Div 7A & Safe Harbour Rules
• How repayment of Loan can Credit your Balance Transfer Cap Account

Running a pension in an SMSF post 1st July 2017 (1:19:35 mins)

• Maintaining a Balance Transfer Account
• Merging Pensions - is it still a good idea
• Re-Contribution Strategies - are they still alive
• Two SMSF's - What the Trustees & ATO want

Importance of Valuation of Assets under New legislation (1:36:03 mins)

• How to Value SMSF Assets
• Valuation of Assets in context of CGT Relief
• Why is Total Superannuation Balance important
• Strategies around valuation of assets

SMSF - Claiming CGT Relief for SMSF Assets (1:30:01 mins)

• Ins and Out of claiming CGT Relief on fund assets - Only what you need to know
• How to record an report the CGT Relief
• Strategies around Claiming CGT Relief
• Which SMSF's should NOT be making an election

ATO_s New view in calculating exempt current pension income

• What is the new ATO's view on ECPI and when does it apply from
• Which SMSF's will be affected
• How to manage this change and achieve a better result for SMSF's
• Strategies which you should implement and discuss with your clients

Actuarial Certificate requirements post 1st July 2017 now for only $55 www.ecpi.com.au

FPA CPD 0.5 hours – SMSF– Approval no. 009210 expiring on 22.06.2018

• New 1.6 million transfer balance cap
• The CGT cost base relief for the segregated and proportionate method
• Some case studies on how funds will apply ECPI % going forward together with CGT relief

New contribution provisions post 1st July 2017 (46:17 mins)

FPA CPD 0.75 hours – SMSF – Approval no. 009144 expiring on 25.05.2018

• New concessional and non-concessional contribution caps
• New concessional catch-up provisions
• Total super balance - new limit on non-concessional and some other contributions
• Transitional non-concessional rules
• Removal of 10% test
• Contributions to constitutionally protected funds
• Fund capped contributions
• Key issues, actions and strategies pre 30 June 2017

Pensions Strategies post 1 July 2017 (96:36 mins)

FPA CPD 1.5 hours – SMSF – Approval no. 009120 expiring on 25.05.2018

• New $1.6M transfer balance cap and excess transfer balance penalties
• CGT cost base relief (segregated and proportionate methods)
• TRIS issues and removal of tax benefits and Lump sums and minimum pension requirements
• Internal commutations and key issues, actions and strategies pre 30 June 2017

Part 3 of 3 Part Series :Planning for Death in a SMSF- Issues to consider

FPA CPD 1.25 hours – SMSF – Approval no. 007660

• Reversionary vs. Non Reversionary Pensions
• Converting taxable to tax free component
• Testamentary trusts

Part 2 of 3 Part Series :Planning for Death in a SMSF- Issues to consider

FPA CPD 1 hours – SMSF – Approval no. 007660 expiring on 04.11.2016

• Death benefit Planning Tools in an SMSF: binding death nominations, auto-reversionary pensions and the Will
• The importance of the trust deed and what can go wrong
• Case law to discuss planning loop holes

Part 1 of 3 Part Series :Planning for Death in a SMSF- Issues to consider

FPA CPD 1.0 hours – SMSF – Approval no. 007660 expiring on 04.11.2016

• What are death benefits and what are its taxable implications?
• Who can receive death benefits and what forms can it take?
• Case laws to discuss various dependency and inter-dependency situations?

New era for Accountants in SMSF Space – Post 1st July 2016 (1 hour)

FPA CPD 1.0 hours – SMSF – Approval no. 007660 expiring on 05.08.2017

• What did the accountants exemption mean?
• What can an unlicensed accountant do post 1st July?
• Now you are licensed. What now?
• How to operate under your own license or as an Authorized Representative of a licensed entity.

Related party borrowing- New rules (48 mins)

FPA CPD 0.75 hours – SMSF – Approval no. 007660 expiring on 05.08.2017

• Has your SMSF borrowed from a related party?
• Are you concerned about the new ATO measures announced in PCG 2016/5 ?
• What steps do you need to ensure that your borrowing is compliant ?

Property Development in an SMSF (30 mins)

FPA CPD 0.5 hours – SMSF– Approval no. 007660 expiring on 24.11.2016

• Can you run a business in an SMSF?
• Can I use a related party builder to develop property in an SMSF?
• What are the tips and traps?

Independence requirements relating to SMSF audit engagement (22 min)

FPA CPD 0.5 hours - SMSF – Approval no. 007660 expiring on 23.10.2016

• Threats to independence
• Factors that impact the significance of a threat to independence and the appropriate safeguards
• Some scenarios involving SMSFs in which independence requirements would be breached

Collectables in your SMSF (29 min)

FPA CPD 0. 5 hours – SMSF – Approval no. 007660 expiring on 12.10.2016

• Restrictions on collectables
• Pre- and post- 1 July 2011 assets
• Defacto barrier

The Nitty Gritty of ECPI deduction (42 min)

FPA CPD 0.75 hours – SMSF – Approval no. 007660 expiring on 12.10.2016

• What is Exempt Current Pension Income (ECPI) and how is it calculated?
• What are the common methods used?
• Some Scenarios when actuarial certificate is required and when it is not required
• How expense deduction is claimed in an SMSF with ECPI?

Materiality in Planning and Performing an SMSF Audit as per Australian AS 320 (24 min)

FPA CPD 0.5 hours – SMSF – Approval no. 007660 expiring on 12.10.2016

• Introduction to Materiality in the Context of an Audit
• Determining Materiality and Performance Materiality When Planning the Audit
• Use of Benchmarks in Determining Materiality for the Financial Report as a Whole

Can a Self Managed Super Fund conduct a business? Surprisingly YES, But.... (28 min)

FPA CPD 0.5 hours - SMSF – Approval no. 007660 expiring on 12.10.2016

• SMSFs are not prohibited from carrying on a business
• Sole Purpose Test & Arms length dealings with Trustees
• Issues with Investment Strategy of the fund, fund borrowing, acquiring assets from related parties