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Want to know how to run a pension fund? Ask the ATO

Publication date: 26 Nov 13 | Source: AUSTRALIAN SUPERANNUATION LAW BULLETIN

Issue: Vol 25 No 3 Oct 2013

Pages: pp 48-50

Abstract:

When a payment is made from a superannuation fund, it is important for taxation purposes to know whether that payment is a lump sum or a pension payment. The recent release by the ATO of the ruling TR 2013/5, clarifies the difference.

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Author profile

Gordon Mackenzie CTA
Gordon Mackenzie BSc LLB, LLM, Grad Dip Securities Analysis, CTA, F Fin, CA. Gordon is the convenor of the Master of Tax (Tax and Financial Planning) in the Tax School at UNSW, as well as teaching three superannuation regulation and tax subjects into the Master of Financial Planning run by the Banking and Finance School. He is also Director of the UNSW SMSF Specialisation for CA ANZ and CPA Australia, which has completed 600 candidates in 4 years. Before becoming an academic he was Global Tax Director at AMP Ltd and before that was their Technical Services Director with a staff of 30 professionals Australia wide servicing 3000+ advisers. As a lawyer for AMP Ltd he was responsible for the licensing of some of their licensed subsidiaries such as Hillross ltd - Current at 23 February 2017
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