Super pensions for SMSFs: a tax revolution in the 21st century paper

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Non Member Price: $75.00

Publication date: 07 May 05

Source: SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Abstract:

Superannuation pensions are here to stay offering a combination of tax and succession planning opportunities unrivalled by other wealth creation alternatives. This paper puts superannuation pensions in context and explores how they work in practice, in particular from a self managed superannuation fund perspective.

  • What pensions can SMSFs provide?
  • 10 May/24 June/20 September 2004 changes?
  • Market linked pensions; how do they work?
  • Do binding death benefit nominations apply to pensions?
  • Issues for recontribution strategies
  • How do you split super pensions?
  • Impact of 'choice of fund' for SMSFs.

Author profile:

Author Photo - Suzanne Mackenzie CTA
Suzanne Mackenzie CTA
Suzanne is a Partner and Practice Leader of DMAW Lawyers and has particular expertise in the financial services and superannuation industry having specialised in all aspects of superannuation law since she began practising over 20 years ago. She is the Principal Adviser to most of South Australia's large superannuation funds. Her practice also involves working with accountants, advisers and high net worth individuals involved in the self-managed superannuation industry - particularly in complex areas.
Current at 20 June 2014
Click here to expand/collapse more articles by Suzanne MACKENZIE.
 

 


This was presented at 39th South Australian State Convention: A Fine Blend - Barossa Valley.

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