ABN ǀ AFSL No Budget 2016

ABN ǀ AFSL No This information is of a general nature only and has been provided without taking account of your objectives, financial situation or needs. Because of this, we recommend you consider, with or without the assistance of a financial adviser, whether the information is appropriate in light of your particular needs and circumstances. In the case of specific financial products, you should obtain a copy of, and consider, the Product Disclosure Statement for this product before making any decision. General advice warning

ABN ǀ AFSL No

In the media…

ABN ǀ AFSL No Financial Strategies

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Our Investment Philosophy

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Multi award-winning advice… “Henderson Maxwell is Australia’s premier boutique wealth management and accounting business increasing our clients wealth by $46m in the past three years.”  In the past year my team had 1000 calls  As a platinum business to maintain an award winning service, we choose only 50 clients a year.

ABN ǀ AFSL No Tenets of advice at Henderson Maxwell  Your advice must be industry leading  Your service must be memorable  Your advice we provide must be valuable  Your experience must be consistent  Our investment philosophy doesn’t change  Our principles must remain uncompromised

ABN ǀ AFSL No The facts! 90% of people don’t have enough super 70% of age pensioners are women (its $23kpa) 85% of couples argue over money 80% of people never reach their goals 65% of people report retirement as a stress 50% of people stress about not enough money 30% of people seek advice

ABN ǀ AFSL No Modest- Single Comfort Single Modest Couple Comfort Couple Total p.w.$433.14$624.35$789.88$1, Total pa$22,585 $32, 555 $56,339 How much will you need in retirement?

ABN ǀ AFSL No How much will you need? Income requirement (today) In 10 years time, this equates to Lump sum required in 10 years for payments lasting 15 years20 years30 years $30,000$44,407$489,500$589,600$731,500 $40,000$59,210$652,600$786,200$975,300 $50,000$74,012$815,800$982,700$1,219,100 $75,000$111,018$1,223,600$1,474,000$1,828,600 $100,000$148,024$1,631,500$1,965,300$2,438,100

ABN ǀ AFSL No Our Invitation to become a part of our team.. Do you want:  To make a significant difference to your wealth?  Have over $500,000 to invest with us?  Want our key expert advice responsible for increasing $46M of combined client wealth in the past 3 years?  Clear Financial Strategic Planning?  Support and commitment to navigate the share markets?  To have peace of mind with a clear pathway to success?

ABN ǀ AFSL No What is super?

ABN ǀ AFSL No It’s all about reducing your tax and boosting super

ABN ǀ AFSL No Budget 2016

ABN ǀ AFSL No Increase to $80,000 tax threshold to $87,000

ABN ǀ AFSL No Effective 1 st July 2017 the income threshold at which individuals are charged the higher 30 per cent contributions tax rate will be lowered to $250,000 a year from $300,000 Division 293 tax threshold reduced to $250,000

ABN ǀ AFSL No Div 293

ABN ǀ AFSL No Contribution Caps

ABN ǀ AFSL No Strategy- super contributions to reduce tax Concessional Contributions Maximum $30,000pa $35,000 > 49 (30 June 2014) Non-concessional contributions $180,000 or $540,000 3yrs Super Guarantee 9%Lump sum contributions Salary SacrificeEg. From sale of a property Lump sum for self employedEg. Inheritance

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From 1 st July 2017 Annual pretax, or concessional contributions limit will be cut to $25,000 from $30,000, or $35,000 a year for individuals over 50. Contribution Caps Lowered

ABN ǀ AFSL No Contribution Caps

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Annual after-tax super contributions limits will be replaced by a lifetime limit of $500,000 from July retrospective $500,000 non-concessional lifetime limit >2007

ABN ǀ AFSL No Access to unused contributions limits will be restricted to individuals whose super accounts hold less than $500,000. The carrying forward of unused cap amounts will be allowed on a rolling basis for five years. Lifetime cap on non-concessional contributions of $500,000

ABN ǀ AFSL No Income Streams

ABN ǀ AFSL No Transition to Retirement

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the government will limit the amount of money that can be transferred into a tax-free private pension to $1.6 million.

ABN ǀ AFSL No In a rare retrospective move, the thousands of retirees who already have more than $1.6 million in pension will be given until July 1, 2017 to either take excess amount out of super or place it back into the so-called accumulation phase, where a 15 per cent earnings tax applies.

ABN ǀ AFSL No  LISC - $500  Co-Contribution $500  Spouse Rebate $540 (threshold up from $10,800 to $37,000) for $3,000 contribution  Rollover for concessional contributions <$500k in super Benefits for Low Income Earners

ABN ǀ AFSL No Government will lift restrictions on contributions to superannuation that apply to Australians aged 65 to 74 and instead apply the same contribution acceptance rules for all individuals up to age 75 Over 65s allowed to contribute to super

ABN ǀ AFSL No Tenets of advice at Henderson Maxwell  Your advice must be industry leading  Your service must be memorable  Your advice we provide must be valuable  Your experience must be consistent  Our investment philosophy doesn’t change  Our principles must remain uncompromised

ABN ǀ AFSL No Multi award-winning advice… “Henderson Maxwell is Australia’s premier boutique wealth management and accounting business increasing our clients wealth by $46m in the past three years.”  In the past year my team had 1000 calls  As a platinum business to maintain an award winning service, we choose only 50 clients a year.

ABN ǀ AFSL No Our Invitation to become a part of our team.. Do you want:  To make a significant difference to your wealth?  Have over $500,000 to invest with us?  Want our key expert advice responsible for increasing $46M of combined client wealth in the past 3 years?  Clear Financial Strategic Planning?  Support and commitment to navigate the share markets?  To have peace of mind with a clear pathway to success?

ABN ǀ AFSL No “There is only ONE person who can change the direction of your life…..YOU..”

ABN ǀ AFSL No Budget Wrap 2016

ABN ǀ AFSL No What to do before 1 July 2017? 1.Get Advice

ABN ǀ AFSL No What to do before 1 July 2017? 2. If you have a transition pension OR >$1.6M in a pension account Make a decision whether to sell assets with large capital gains prior to 1 July 2017

ABN ǀ AFSL No What to do before 1 July 2017? 3. If you are under 65, maximise your concessional contributions (salary sacrifice) $35K limit this and next financial year for >50 years of age; » AND $30K for those under 50 years of age REVIEW your arrangements at 30 June 2017 – for anyone under 60 at that date the benefits of a transition pension may be negligible

ABN ǀ AFSL No What to do AFTER 1 July 2017? 4. If you are over 65, a)If you don’t have super you can open an account …. b)For anyone under 75 - start making tax deductible contributions to super if your personal taxable income is over $18,200 c)Contribute to the $500,000 lifetime limit and build your super up OR maintain it during drawdown phase

ABN ǀ AFSL No What to do AFTER 1 July 2017? 5. If you have personal assets with a large capital gain (say, investment property or shares) you can make deductible contributions to super to offset the capital gain $25,000 per annum per person under age 75 If you wait until 2022, and have not at that point made any concessional contributions to super, you could apply a $125,000 deduction against the capital gain – depending on the capital gain size potentially a significant reduction in tax per person

ABN ǀ AFSL No What to do ANYTIME? 6. If you have not used all of your lifetime $500,000 concessional contribution limit and are unlikely to do so for any other reason you can still recontribute if retired and over age 60, before age 65 (from 1 July 2017, before age 75) Can save up to 17% tax on your taxable super component for non dependent death beneficiaries, like your adult kids You can also do this gradually with pension withdrawals and contributions to super after age 60 if you’re retired You absolutely must get advice before doing this

ABN ǀ AFSL No What to do BEFORE 1 January 2017? 7. If you are receiving an age pension and are near the new asset tests thresholds

ABN ǀ AFSL No For more information head to or to make a first appointment head to dgetreview/ dgetreview/