Impact of the superannuation reforms on child pensions
10 Feb 17 |
CCH TAX WEEK
Issue: Issue 4, 3 Feb 2017
Pages: pp 1-3
As the key superannuation reforms are now law, it is an ideal time to consider the impact they have on succession planning.
The focus of this article is the interaction between pensions payable to minor children on the death of one or more parents, and the transfer balance cap that generally restricts the amount that can be transferred to the retirement phase to $1.6m (indexed) from 1 July 2017.
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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