What wins out - an ARP or a BDBN?
21 Aug 15 |
CCH TAX WEEK
Issue: Issue 32, 14 August 2015
Pages: pp. 1-4
The topic of what wins out — an automatically reversionary pension (“ARP”) or a binding death benefit nomination (“BDBN”) — has given rise to considerable debate since the ATO’s view on ARPs was finalised in TR 2013/5. The case study in this article illustrates how the law applies to this type of situation.
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Daniel is one of Australia’s leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 30 years. He is a regular presenter on SMSF topics and has published extensively in professional journals including contributing a monthly article on SMSFs to the Taxation in Australia and other media. Dan is a member of the Tax Institute’s National Superannuation Committee and is involved with a number of other tax and SMSF committees and discussion groups. Dan also presents on the subject Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor.
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04 August 2020