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Taxation on death: when does a superannuation income stream end?

Publication date: 19 Oct 11 | Source: AUSTRALIAN SUPERANNUATION LAW BULLETIN

Issue: Vol 23 No 2 Sep 2011

Pages: pp 40-42


The article considers the new Australian Taxation Office Draft Tax Ruling TR 2011/D3, which explains the Commissioner's view on when a superannuation income stream starts and ends, as well as when a superannuation income stream is payable.

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Author profiles

Andrew O'Bryan CTA
Photo of author, Andrew O'BRYAN Andrew is a senior Tax Partner at Hall & Wilcox Lawyers. He has nearly 35 years experience giving expert tax advice to private business and wealthy family groups. He has particular expertise in the tax aspects of succession planning and in managing complex disputes with the ATO. - Current at 04 January 2018
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Rebecca James
Rebecca James, of DBA Lawyers, is an experienced self-managed superannuation fund lawyer, with expertise in advising accountants, financial planners, trustees and financial institutions on superannuation and taxation law matters. She is well known for providing practical and commercially focused advice on all aspects of operating an SMSF, as well as providing superannuation, estate planning and taxation advice. Rebecca has presented for various organisations, including The Tax Institute and the SMSF Association. Rebecca holds a Master of Laws from the University of Melbourne as well as being a Specialist SMSF Advisor. - Current at 04 August 2016
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Emma Woolley CTA
Emma of Hall & Wilcox Lawyers has extensive experience in advising clients in estate planning and estate administration, trust establishment and ongoing administration, trust estate disputes, and structuring for succession of ownership and control of private and family businesses. She leads Hall & Wilcox Lawyers Private Client practice. Emma’s clients include high net worth individuals, families and privately held businesses. - Current at 04 January 2018
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Mark Payne
Mark is a Partner in HWL Ebsworth’s Taxation group. Mark provides advice to Australian and international clients on a broad range of taxation, superannuation and financial services-related areas with a particular emphasis on SMSFs. - Current at 02 June 2015
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