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What wins out - an ARP or a BDBN?

Publication date: 21 Aug 15 | Source: 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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Author profile

Daniel Butler CTA
Photo of author, Daniel BUTLER Daniel of DBA Lawyers, 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 ATO’s Superannuation Industry Relationship Network (SIRN), the Chair of the Tax Institute’s National Superannuation Committee, a member of the Law Institute of Victoria’s Tax Committee, and is involved with a number of other tax and SMSF committees and discussion groups. Dan 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. - Current at 04 September 2019
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