Self-Managed Superannuation Funds (SMSFs) & Derivatives

Under super law, derivative means ‘a financial asset or liability the value of which depends on, or is derived from, other assets, liabilities or indices’. A derivatives contract means ‘an option contract or futures contract relating to any right, liability or thing’.  They are an allowable investment for a SMSF, subject to certain conditions. Super law outlines very few restrictions on exactly what type of investments Fund Trustees are able to invest in, however the law as how those assets are structured can be very prescriptive. In the case of a Fund’s investment in derivatives the main issue is the

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About Self-Managed Superannuation Funds

  Overview A Self-Managed Superannuation Fund (“SMSF” or “Fund”) is in simple terms a regulated superannuation fund controlled by you, as trustee, for your retirement. For nearly two decades SMSFs have been the fastest growing sector of superannuation. An SMSF gives its members the ability to invest their superannuation assets directly into a wide variety of assets, which can include: • cash • shares • managed funds • term deposits • private assets (direct residential and commercial properties, art, antiques, collectables, business real property, private companies). SMSF’s also allow members more influence over the way their superannuation is managed, and

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Growing Your Superannuation

Making voluntary superannuation contributions is a key way to boost your retirement savings. This article explains the different methods of contributing to superannuation. There are several ways an individual may add to their superannuation. These include: Personal superannuation contributions Salary sacrifice Spouse contributions; and Government co-contributions   Personal superannuation contributions Making a personal contribution into superannuation and claiming a tax deduction for the contribution increases your retirement savings and reduces your income tax payable. Benefits Investing in superannuation boosts your savings to help meet your retirement goals The rate of return inside superannuation may be higher after-tax than investing outside superannuation.

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