Transcript Shane Ellis - SMSF Strategy Day

Your Legal Watchdog For Your Family Estate
Shane Ellis
Senior Consulting
Lawyer
Shane Ellis is the Managing Director of
SMSF LAW
EQUITYPROTECT; and the SHANE ELLIS LEGAL GROUP. He is a
Senior Consulting Lawyer specialising in SMSF ESTATES &
LAW, FAMILY ESTATE PLANNING, Asset Protection
Structuring & Firewalled Business Structures. He is one of
few lawyers in Australia to hold SPAA ACCREDITED SMSF
SPECIALIST ADVISOR status & ASIC RG 146 SPECIALIST
SELF
MANAGED
SUPERANNUATION
FUND
ACCREDITATION. He has won Best of the Gold Coast Awards
for three consecutive years for quality of legal services. He
speaks regularly to business and professional groups on
SMSF Estate Planning; Asset Protection & Business
Structures & has written many articles for high profile
publications. He is a regular speaker at the annual
Morningstar SMSF Trustee Days.
Shane is available to assist you on
(B) 1300 886 480 (E) [email protected]
Shane would love to speak to your clients on these matters and assist you with the growth of your business.
Liability Limited by a scheme approved under Professional Standards Legislation
Legal Practitioners employed by Shane Ellis Senior Consulting Lawyer (including SMSF Law) are members of the scheme.
AUSTRALIA TOPS GLOBAL WEALTH REPORT
CREDIT SUISSE GLOBAL WEALTH REPORT 2013 – THE MEDIAN WEALTH
PER AUSTRALIAN ADULT IS $219,500 THE HIGHEST IN THE WORLD
2013
TAKING JUDICIOUS AIM
My judicious AIMs from attending
this session are:
1. To have a better understanding of
Related Party Loans & SMSFs
2. To have a better understanding of
payment of Insurance proceeds from
SMSFs
3. To have a better understanding of
SMSF Estate Planning
Your
Logo
Here
“Estate Planning Realities”- Shane Ellis
YOUR SMSF DEED FROM
MASSIVE TAX SAVINGS ARISE
FROM CORRECT
STRUCTURING NOW
 Setting up your estate correctly now, will very likely provide massive tax
savings in the future. A proper Family Estate Protection Will (FEPW) with
testamentary trusts allows minors to receive income from your estate at adult
tax rates. Without this, they receive a base income of only $416.00.
From a TTW they can receive adult tax rates making the
first E$20K of income tax free!
 Proper estate planning for a Family Trust can mean “0” tax including Capital
Gains Tax & no transfer stamp duty!
 For SMSFs the tax office released a tax ruling in mid 2011 that created
headlines in national newspapers announcing that death taxes were back.
This ruling was finalised in 2013 confirming that proper planning for your
SMSF estate is critical.
Q1. WHAT IS A SMSF DEED?
A.
The document detailing the
governing rules of the SMSF
B.
An annoying document lawyers &
accountants charge too much for
C.
The title to the SMSF
D.
Something done by good
Samaritans
Answer A
A SMSF Deed specifies the governing rules for the SMSF.
S52 SISA specifies covenants taken to be in the
governing rules eg:
 Trustees must act honestly;
 Trustees duties must be performed in the best
interests of the beneficiaries;
 Keep assets separate from the Trustees assets;
 Formulate an investment strategy & their ability to
discharge liabilities also considering insurance.
It needs to be up to date!!!
All Deeds are different!!!
SISA is a regulatory act. It says what CANNOT be done.
YOUR SMSF DEED (subject to complying with the laws)
SAYS WHAT CAN BE DONE!!!
S55 SISA – CONSEQUENCES OF
CONTRAVENTION OF COVENANTS
S55(1) A person must not contravene
a covenant contained in governing
rules of a superannuation entity
S55(3) ACTION FOR LOSS OR
DAMAGE- a person who suffers loss
or damage as a result of another
person’s contravention may recover
the loss from that other person or any
person involved in the contravention.
YOU, THE ADVISOR, ARE LIABLE REGARDLESS
OF ANY BREACH OF CONTRACT OR OF ANY
NEGLIGENCE
My judicious AIMs from attending
this session are:
1. To have a better understanding
of Related Party Loans & SMSFs
Q2.
HOW MUCH CAN A PERSON
PAY INTO THEIR SMSF?
A.
9%
B.
What my accountant tells me
C.
An amount up to the total of the
concessional & non-concessional
contributions caps
D.
As much as I want to
Answer D
You can put as much as you
want into your SMSF but it
will have tax consequences.
...
But is there another way???
YOU CHOOSE WHERE TO INVEST
. . . & FOR EXTRA LEVERAGE
OR
SHARES
YOUR
SMSF
OR
FT
RPL
MSF
BUY MORE
OR
LOW OR “ZERO” TAX
ENVIRONMENT!!!
OR
SELLER
PROVIDES $ TO ACQUIRE ASSET
LOAN
LENDER
SMSF
REPAYMENTS
SMSF USES HOLDING TRUST
TO COMPLY LAWS FOR
SMSF BORROWING S67A & B SISA
RENT &
OTHER
INCOME
HOLDING
TRUSTEE
HOLDS LEGAL TITLE
ASSET
GUARANTEE
SMSF BORROWING
STRUCTURE
A SMSF Deed specifies the governing rules for the
SMSF.
It needs to be up to date. The SMSF Borrowing Laws
changed significantly mid 2011. If your Deed is older
it does not comply with the new SISA SS67A & B
SMSFR2012/D1- You can now use the assets of the
SMSF that are not subject to the LRB to fund
improvements BUT you cannot change the
character of the asset subject to the LRB e.g.
Refurbishing the bathrooms is probably fine
but bulldozing to build a unit block
where the LRB is over a house will
probably not comply.
• NTLG Superannuation Technical minutes, June
2012
• 7.4 Limited recourse borrowing arrangements related party loans
• Issues raised
• If a related party lender offers a discounted rate
of interest to an SMSF under a section 67A
borrowing arrangement, would the discount be
considered a contribution received by the SMSF?
• ATO initial response
• If a related party lender offers a discounted rate of interest to an SMSF
under a section 67A borrowing arrangement, would the discount be
considered a contribution received by the SMSF?
• No. The absence of a requirement to pay interest on money loaned to
the trustee does not increase the capital of the fund. A saving on an
expense of an SMSF in the circumstances described is analogous to the
circumstances outlined in examples 2 and 5 in Taxation Ruling TR 2010/1
Income tax: superannuation contributions. The purpose of a person in
offering a low interest loan to an SMSF does not fall for consideration if
there has been no increase in the capital of the fund.
• The outcome is different if, for example, interest incurred by the fund is
paid by a third party, forgiven or reimbursed. In all of those circumstances
the capital of the fund is increased as the interest liability has been met by
a third party or forgiven or an amount has been reimbursed to the SMSF.
• NTLG Superannuation Technical minutes, June 2012
• 7.4 Limited recourse borrowing arrangements related party loans
• Issues raised
• Can an SMSF enter into a borrowing arrangement
under section 67A of the Superannuation Industry
(Supervision) Act 1993 (SISA) with a related party if a
zero rate of interest is charged by the related party
lender and only principal repayments, with no imputed
interest, are made throughout the loan term in
accordance with the loan agreement?
• Note: The ATO initial response has been prepared on the basis that the
arrangement is, in fact, a borrowing for the purposes of section 67A of
the SISA
• A borrowing, for the purposes of section 67A of the SISA, is an
arrangement for the payment of an amount of money from one party to
another where the parties intend that it will subsequently be repaid to the
lender. Although a borrowing arrangement will commonly involve an
interest charge, the absence of interest will not, of itself, preclude an
arrangement from being a borrowing. To determine whether a related
party transaction does, in fact, amount to a borrowing, the ATO will
consider any documentary evidence that is available together with any
other evidence, for example whether any repayments of the amount
borrowed are made. Further information is available in SMSFR 2009/2 on
the ATO's view of the meaning of a borrowing in the relevant context. It
should also be noted that Taxation Ruling TR 2010/1 Income tax:
superannuation contributions explains the circumstances in which the
forgiveness of a loan may constitute a contribution by the lender to a
superannuation fund.
Hmmm, what
about the
NALI provisions???
NALI PROVISIONS
LIMB A- INCOME FROM A NON-ARMS LENGTH SCHEME
LIMB B- INCOME IS MORE THAN MIGHT HAVE BEEN IF
DEALING AT ARMS LENGTH
A related party loan is non-arms length
Usually “income” is the same not more when investing in a single
acquirable asset under LRBA eg. Commercial rent or share dividend.
There is a saving on an expense because of NIL interest rate
ATO DEFINITIONS
Income
The amount of money earned from personal exertion and investments.
Expense
Money spent
PBR 1012414213139 –ATO concluded NIL interest related party
LRBA not NALI
My judicious AIMs from attending
this session are:
2.
To have a better understanding
of payment of Insurance
proceeds from SMSFs
Q3. HOW MANY ACCUMULATION
ACCOUNTS CAN A MEMBER OF
A SMSF HAVE IN THAT
PARTICULAR SMSF?
A.
None
B.
As many as is required to
segregate assets
C.
One
D.
It depends on what the SMSF Deed
says
Answer C
ONE
Regulated by SISR Pt 7.
Contributions must be allocated to
members accounts within 28 days
after end of month they are received.
Q4. HOW MANY PENSION
ACCOUNTS CAN A MEMBER OF
A SMSF HAVE IN THAT
PARTICULAR SMSF?
A.
None
B.
As many as is required with
segregation of capital
C.
One
D.
It depends on what the SMSF Deed
says
Answer B
AS MANY AS IS REQUIRED
WITH SEGREGATION OF CAPITAL
Regulated by SISR R1.05(11A) & 1.06(9A)
with capital not to be added to
by contribution or roll over
& meet minimum payment rules
Q5. IF MY SMSF ALLOWS THE
TRUSTEE TO HOLD POLICIES
OF INSURANCE FOR MEMBERS
WHERE DO THE PROCEEDS
HAVE TO BE PAID ON THE
DEATH OF A MEMBER?
A.
Out of the SMSF as a Member’s
death benefit
B.
To the Advisors to settle their
long overdue accounts
C.
In accordance with the terms of the
SMSF Deed & the Investment
Strategy
D.
To me because I couldn’t find either
a Legal Personal Representative or
a Dependant of the deceased
Answer C
A SMSF Deed specifies the governing rules for the SMSF.
It needs to be up to date. It needs to be coupled with a
written Investment Strategy which also considers
Insurance for the members and is reviewed regularly.
- SISR R4.09
These regulations implement a number of Stronger Super Review measures and will broadly require SMSF trustees to:
Consider insurance for members as part of the fund’s investment strategy;
Regularly review their investment strategy;
Keep money and assets of the fund separate from those held by a trustee; and
Value assets at market value for reporting purposes – for FY2012/13 and future years.
The regulations commenced on 7 August 2012, so they will have an immediate impact on
SMSF trustees and any advice provided to them.
Investment earnings do not include proceeds
from an insurance policy paid after the pensioner's
death or an amount arising from self-insurance.
Neither do they include amounts credited to the
member's account from anti-detriment payments.
SISR 1.06(1)(a)(ii)
SMSF
7.7 Allocation of insurance proceeds to member accountsNTLGA DEC 2012
Assuming a self managed super fund's trust deed contained provisions which
allowed trustee to:
• effect and hold policies of insurance on behalf of members
• offer members the choice of an individual investment strategy and to
adopt segregated investment pools for each member
• include in the calculation of a member's benefit the proceeds of an
insurance policy received on the death of another member of the fund
NTLGA DEC 2012 - Question 1 posed to ATO >>>
Could the trustee of the fund hold a policy of insurance over the life of one
member of the fund (Member A) but for the policy to be included in an investment
strategy adopted for another member (Member B) and held in a segregated asset
pool for Member B?
SMSF TRUSTEE
HOLDS LIFE POLICY
OVER LIFE OF DAD
SMSF TRUSTEE
HOLDS LIFE POLICY
IN MUM’S SEGREGATED ASSET
POOL PER INVESTMENT STRATEGY
Member A
Member B
ATO RESPONSE
The Superannuation Industry (Supervision) Act 1993 (SIS Act)
and Superannuation Industry (Supervision) Regulations 1993 (SIS Regulations)
do not prevent a policy of insurance over the life of one member (Member A)
of an SMSF being included in an investment strategy adopted for another member
(Member B) of the SMSF and held in a segregated asset pool for Member B.
Trustees should ensure that such a strategy is consistent with the terms of the TRUST DEED
and the investment strategy formulated by the trustees.
NTLGA DEC 2012 – next question posed to ATO >>>
– In relation to Question 1 - assuming all the premiums in respect of the policy over
Member A's life were deducted from the segregated asset pool held for Member B,
could any insurance proceeds received by the trustee in respect of the death of
Member A be allocated exclusively to the segregated asset pool held for Member B
and be included in the calculation of member B's benefit in the fund?
SMSF TRUSTEE
PAYS FOR LIFE POLICY
FROM MUM’S SEGREGATED ASSET
POOL PER INVESTMENT STRATEGY
LIFE POLICY PROCEEDS
RECEIVED BY SMSF TRUSTEE
ALLOCATED EXCLUSIVELY
MEMBER B
Member B
LIFE INS
Member A
LIFE INS
Member A
Member B
0
ATO RESPONSE
As advised at the June 2012 meeting of this sub-group (item 7.3), where the SMSF
trustee has determined that all the premiums for a life insurance policy over a
particular member's life (Member A's life) are to be charged against another
member's benefits (Member B's benefits) in the fund, it would appear consistent
with the 'fair and reasonable' principles included in SIS regulations 5.02 and 5.03
that the full amount of any proceeds received under the insurance policy be credited
to Member B's account (or entitlement) provided that crediting is also within the
terms of the trust deed.
NTLGA DEC 2012 – next question posed to ATO >>>
– Can the ATO confirm that where the insurance proceeds are then promptly
credited to Member B's account that they would be treated the same as the
allocation of investment income and not be deemed to be an allocation from
a reserve?
ATO RESPONSE
The meaning of the term 'reserve' for the purposes of subregulation 292-25.01(4) of
Income Tax Assessment Regulations 1997 (ITAR 1997) was discussed at the June
2012 meeting of this sub-group. At that meeting it was noted that a broad meaning
of the term 'reserve' in that context is required to maintain the integrity of the
contributions caps.
However, we agree that the crediting of the proceeds of an insurance policy is not of
itself a special case. That is, in circumstances where crediting investment income
from other sources would not result in an allocation from a reserve for the purposes
of the excess contributions tax provisions, the same result in relation to crediting
insurance proceeds would be expected.
LEGAL CHERRY PICKING>>>
•
A MEMBER IS ABLE TO HAVE
MULTIPLE PENSION ACCOUNTS
• NO DOUBT AS WISE ADVISORS
ONE OF THOSE WOULD HAVE
NO TAXABLE COMPONENT ie.
TOTALLY MADE UP OF
NON-CONCESSIONAL
CONTRIBUTIONS
• THE INSURANCE PROCEEDS PAID INTO A MEMBER’S ACCOUNT ADOPT
THE TAXABLE/TAX FREE COMPONENTS OF THE ACCOUNT THEY ARE
PAID INTO.
HMMM. . . IF THE SMSF DEED &
THE INVESTMENT STRATEGY
NOMINATED THAT THE TRUSTEE MAY
CHOOSE THE MEMBER’S ACCOUNT
TO WHICH THE LIFE INSURANCE
IS TO BE PAID ON THE DEATH OF
A MEMBER WOULD THE TRUSTEE
NO DOUBT CHOOSE THE PENSION
ACCOUNT WITH THE >>>
“0” TAXABLE COMPONENT!!!
My judicious AIMs from
attending this session are:
3. To have a better understanding
of SMSF Estate Planning
Q6. DOES HAVING A CORPORATE
TRUSTEE FOR MY SMSF GIVE ME
PERSONAL ASSET PROTECTION?
A.
Yes, of course it does, everyone says
that.
B.
It depends on the SMSF Deed.
C.
Er, Not in all cases.
D.
No, the “Members as Trustees” wins
hands down every time, because it’s
cheaper.
Answer C- Er, Not in all cases
WOOSTER –V- MORRIS
SUPREME COURT VICTORIA
JUDGEMENT- 1ST NOV 2013
WOOSTER –V- MORRIS
SUPREME COURT VICTORIA
JUDGEMENT 1ST NOV 2013
•
•
•
•
•
•
•
•
•
•
•
•
•
Blended Family!!!
SMSF established by Deed - 24th AUG 2005
Trustees & members = Mr Morris and Mrs Morris (his 2nd wife)
Mr Morris died 27th FEB 2010
OCT 2010 2nd wife brought her son in as second Trustee
Deceased had E$900K in his pension account
Deceased had made a BDBN in favour of his daughters from first marriage to
exclusion of his 2nd wife
11th MAY 2011- 2nd wife took legal advice and was advised deceased member’s
BDBN was not valid as deceased had not complied with requirements in SMSF
Deed
16th AUG 2011- 2nd wife took legal advice and was advised deceased member’s
death benefits could be paid to herself within the fund as a pension
18th AUG 2011- Corporate Trustee appointed- UPPER SWAN NOMINEES P/L . 2nd
wife sole Director. 2nd wife & her son resigned as Trustees. Trustee company
accepted legal advice that BDBN not binding. Death benefits paid to 2nd wife as
a pension.
Dispute over a BDBN
Plaintiffs = Deceased member’s daughters from first marriage
Defendants = 2nd wife of Deceased (a Trustee & Member of the SMSF), her son
as one of the Trustees of the SMSF, and new SMSF Corporate Trustee - UPPER
SWAN NOMINEES P/L
WOOSTER –V- MORRIS
SUPREME COURT VICTORIA
JUDGEMENT 1ST NOV 2013>>>
BDBN
• BDBN was binding on Trustees of SMSF namely 2nd wife & her son until 18th AUG
2011, & then on the Company Trustee
WHO PAYS THE JUDGEMENT???
• Justice McMillan>>> “Cl 3.4 of the [SMSF] Deed provides any member, dependant
or beneficiary has an interest in the trust fund of the [SMSF] as a whole, not in
any particular part of the fund. In any event the deceased’s account was
transferred into 2nd wife’s account & it is not now appropriate to try to pry the
two accounts apart.” “The orders [Judgement & Costs] made against the [SMSF]
should come out of the fund as a whole not just the interests of the deceased.
This outcome best reflects the terms of the [SMSF] Deed and the way the [SMSF]
has been managed.”
WOOSTER –V- MORRIS
SUPREME COURT VICTORIA
ON THE ? OF INDEMNITY BY SMSF FOR THE TRUSTEES
Justice McMillan>>> “There is no doubt the defendants had a
right of indemnity out of the [SMSF] . . . According to the
general law and [SMSF] Deed.”
“There are two decisions made by [2nd wife] that given that
she did not seek the advice of the court amount to her breach
of her obligations to the [SMSF];
1. Deciding the BDBN was not binding, &,
2. Deciding to defend these proceedings.
In making both decisions she failed to act impartially, putting
her interests ahead of the other beneficiaries of the [SMSF].
She should have recognised her conflict of interest and
sought the advice of the Court before making either
decision.”
“If [2nd wife] and the company Trustee were permitted to
claim an indemnity, the costs of the wrong headed defence
will be borne by the [SMSF]. Instead, the defendants should
pay the costs consequent upon the decision to defend the
proceeding”.
WOOSTER –V- MORRIS
SUPREME COURT VICTORIA
•
COSTS ORDERSAgainst company Trustee & against 2nd wife personally!!!
Justice McMillan>>> “In my view the existence of the
corporate Trustee should not protect [2nd wife]” . . . .
“There is no reason why the presence of a corporate veil
should preclude a costs order against a controlling
Director who stands to benefit from the proceedings.”
“The paramount duty of a Trustee is to exercise its
power in the best interests of the present and future
beneficiaries of the trust holding the scales impartially
between the different classes of beneficiaries. In my
view [2nd wife’s] substantial financial interest in the
outcome and the lack of concern for the other
beneficiaries in making the decision to defend the
proceedings mean it is unfair that if UPPER SWAN is
unable to pay all the costs award made against it, it
should fall upon [2nd wife] in her personal capacity to
meet any shortfall.”
OUCH!!!
. . . .and the
moral of the story
is>>>
!!!!HAVE PROPER!!!!
MSF
ESTATE
PLANNING
4 Options available for
SMSF Estate on your death
1.
2.
3.
4.
SMSF Trustee may pay lump sum to a
dependant or your Legal Estate
SMSF Trustee may pay pension to a tax
dependant
Reversionary Pension
Insurance benefits may increase deceased
member’s account or taken into a reserve
S55(1)-SIS Act
a Trustee must not
contravene a rule in the trust
deed or other governing
rules of the fund.
YOUR TRUST DEED
-V-
SMSF LAW SMSF DEED
No Nomination
NON BINDING WISHES
SMITE THE CAT
NEXT DOOR
KATZ CASE
BINDING NOMINATIONS
THE
MAGIC
DONOVAN’S CASE
MISSED
THE
MARK
DEATH BENEFIT RULE
MSF
STRATEGIES
PART OF RULES
OF FUND
&
BINDS TRUSTEES
RIGHT
MSF
SMSF LAW SMSF DEED
WILL
Your Death Benefits-> Protected by SMSF Will
MSF
AUTO
REVERSIONARY
PENSIONS
Draft ruling TR2011/D3 WAS FINALISED ON 31st July 2013
IN TR2013/5 & states that pension exemptions cease upon
the death of a member UNLESS the pension is
specifically auto-reversionary. (“ARP”)
A SMSF Deed specifies the governing
rules for the SMSF.
It needs to be up to date and allow for
auto-reversionary pensions.
THIS HAS HUGE IMPLICATIONS WITH SMSF
ESTATE PLANNING!!! THE PENSION MUST
SPECIFICALLY STATE IT IS AN ARP.
Failure to comply with pension rules
will cause a pension to cease; as will
exhaustion of capital; commutation; &
death UNLESS THE PENSION IS an
ARP!!!
TR2013/5 is in fairly plain english.
Please choose to read it.
BDBN
BDBN
100% TO
MY HUSBAND
100% TO
MY WIFE
BUT WHAT DID THE SMSF DEED SAY???
DEPENDANTS- S302-195 ITAA 1997
Disabled
Child
Spouse incl. same sex
Kids up to 25 years
If financially dependant
Otherwise 18 years
Interdependency
Ex- spouse
Financial Dependants
Eg Malik & Faulls cases
Malik’s Case
Faull’s Case
Noel-v-Cook
APRA Guideline No.I.C.2 stipulates:
“There is no need for one person to be wholly dependent
upon another for that person to be a ‘dependant’ for the
purposes of the payment standards. Financial
dependency can be established where a person relies
wholly or in part on another for his or her means of
subsistence. Nor must the recipient show a need for the
money received from the deceased member in order to
qualify as a dependant. Moreover, since partial financial
dependency can generally be sufficient to establish a
relationship of dependence, it is possible for two persons
to be dependent on each other for the purposes of the
payment standards.”
SMITE THE CAT
NEXT DOOR
Dependency Declaration
PROCRASTINATION
(I’ll find a picture for you later)
Procrastination is unfortunately
not just the thief of time but also
the robber of family wealth when
the unexpected arrives for the
unprepared!
Shane Ellis
Your
Logo
Here
“Estate Planning Realities”- Shane Ellis
Q7. CAN YOUR WILL COVER
YOUR WHOLE ESTATE?
A.
Ooops, I don’t have a current
Will
B.
Of course, have a look at mine
C.
Er, no!
D.
Only if a blue moon occurs in
the same month the Will is
created
Answer C
And this is the reason why >>>
ESTATE PLANNING FOR
YOUR FAMILY’S PROTECTION
IS
A
4
STEP APPROACH
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XX
TESTAMENTARY
TRUST
COMPANIES
TRUSTS
SURVIVORSHIP
CONTROL
XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXX
INSURANCE
NOMINATED
BENEFICIARIES
MSF
DEPENDANTS
EPAs
GUARDIANS
FT
TRUSTS
COMPANIES
ASSETS & LIFE INSURANCE
TTW
MSF
SMSF WILL
A R PENSIONS
FEPP WORKS VIA STRUCTURES COMPLIMENTING EACH OTHER
My judicious AIMs from attending
this session are:
1. To have a better understanding of
Related Party Loans & SMSFs
2. To have a better understanding of
payment of Insurance proceeds from
SMSFs
3. To have a better understanding of
SMSF Estate Planning
RITE
Reduce Taxes
ACT NOW!
Protect your
assets
Ensure your Legacy
goes where you want
it to go!
SMSF Estate
Protection
[email protected]
1300 886 480
A
REVIEW OF YOUR
PERSONAL ESTATE
STRUCTURES
30 %
DISCOUNT ON YOUR
PERSONAL ESTATE UPGRADE
10%
REFERRAL FEE ON
CLIENTS REFERRED
RITE
ACT NOW!
Reduce Taxes
Protect your
assets
Ensure your Legacy
goes where you want
it to go!
SMSF Estate
Protection
CALL NOW. . . 1300 886 480
or [email protected]