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Transition to retirement income streams and impact of proposed “auto rule” on SMSFs.

Publication date: 05 Jun 17 | Source: CCH TAX WEEK

Issue: Issue 22, 2 Jun 2017

Pages: pp. 1-3

Abstract:

The government has recently introduced into parliament the Treasury Laws Amendment (2017 Measures No 2) Bill 2017 which implements various changes to the new superannuation regime. One of these relates to transition to retirement income streams (TRISs) and the recipient meeting certain conditions of release. The purpose of this article is to outline how these changes will impact on self managed superannuation funds (SMSFs) continuing to pay TRISs after 30 June 2017, and some of the traps associated with these changes.

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Author profiles

Philip De Haan CTA
Philip, of Cutler Hughes & Harris, has over 20 years experience in taxation and superannuation law, including nine years with the Australian Taxation Office in positions such as senior litigator and specialist superannuation adviser. His work includes advising on income tax, capital gains tax, GST and stamp duty. Philip’s clients include public and private companies, superannuation funds, charities and high net worth individuals. - Current at 20 October 2006
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George Hodson CTA
George Hodson, CTA, is a Partner at Thomson Geer. George advises on a range of taxation, transactional, business structuring and tax controversy matters. He acts for a range of private, public and government clients and works closely with businesses, high net worth groups, not-for-profits, accountants and other professional advisers. He has extensive experience in taxation advisory as well as dispute resolution with revenue authorities. George presently sits as the chair of the SA Technical Resource Committee and on the National Dispute Resolution Committee with The Tax Institute. - Current at 09 December 2019
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