The combination of fundamental changes to the taxation regime, the vast amounts of wealth accumulated within superannuation funds, the perceived lack of value delivered by industry funds and the increasing tendency for both business and personal relationships to be relatively short term (as opposed to lifelong) have meant that traditional approaches to superannuation have been revolutionised.In this context, the use of SMSFs has become ubiquitous.The range of fundamental issues that need to be considered in relation to establishing and successfully maintaining an SMSF is vast.This book analyses the five foundations of SMSFs, in the following order:(a) overview of the fundamental aspects of SMSFs-(b) analysis of the main SMSF investment structures, including use of borrowing-(c) estate planning and asset protection-(d) death benefit nominations, and-(e) key cases.
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