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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


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 in the Adelaide office, where he advises on a range of taxation, transactional, business structuring, succession planning and tax controversy matters. He acts for a range of private, public and government clients and works closely with businesses, high net worth families, not-for-profits, accountants and other professional advisers. He has extensive experience in taxation advisory as well as dispute resolution with federal and state revenue authorities. George presents at various industry events and has authored numerous articles for The Tax Institute and other industry publications. He has held a variety of professional committee roles and presently sits on the SA Technical Resource Committee with The Tax Institute. - Current at 08 July 2019
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