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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Dan is recognised as one of Australia’s leading SMSF lawyers complemented by his taxation and commercial expertise. He has worked predominantly in the fields of tax and superannuation over the past 30 years, is a qualified Chartered Tax Adviser, Chartered Accountant and has an MBA from the University of Melbourne.
Dan is a regular seminar presenter on tax and SMSF topics and has published extensively in these areas. Dan regularly presents for the major professional bodies including the SMSF Association, The Tax Institute, Chartered Accountants Australia and New Zealand and DBA Network.
Dan is a member of the ATO’s Superannuation Industry Relationship Network, the Chair of The Tax Institute’s National Superannuation Committee and is a member of the Law Institute of Victoria’s Tax Committee and is involved with a number of other tax and SMSF committees. Dan presents on the subject of Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor™.
- Current at
06 December 2017