Students are required develop strategies that will make the most benefit of Taxation and Superannuation legislation that applied to the 2014 Financial Year. It is important that these strategies are developed and finalised before Section B is complete as they will have an impact on the Cash Flow Projections made for the client. Strategies should be limited to income splitting (when deciding on ownership of new investments) and additional Superannuation contributions. Any new investments must be owned by either Serena or Ramesh or both.