Changes for SMSF pensions
09 Sep 13 |
AUSTRALIAN SUPERANNUATION LAW BULLETIN
Issue: Vol 24 No 10 July 2013
Pages: pp 213-215
This article explores some of the new changes to self managed super fund (SMSF) pensions, and discovers that those hardest hit by the $100,000 limit on the pension income tax exemption may well be those left behind after the death of an SMSF pensioner, as well as SMSF's that realise assets.
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Bryce is a Director at leading SMSF law firm DBA Lawyers. He practices predominantly in taxation and superannuation law, particularly the law of SMSFs. He is regularly quoted and published in the Australian Financial Review, the Herald Sun, CCH and LexisNexis publications, and elsewhere in the financial press. He presents extensively to accountants, financial planners and lawyers Australia-wide. Bryce has worked with DBA Lawyers since 2003. He holds both a bachelor degree and a masters degree in law and is an accredited Specialist SMSF Advisor.
- Current at
10 December 2015