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Planning and structuring pensions.

Publication date: 02 Jun 11 | Source: CCH TAX WEEK

Issue: Issue 19 May 2011

Pages: pp. 1-4


It is no surprise, given the ever-increasing popularity of SMSFs and the ageing of our population, that the number of SMSFs with pension members is growing strongly. The excitement for someone attaining 60 years when their SMSF enters pension mode and their income stream becomes tax free can be quickly replaced with regret if proper prior planning has not been undertaken. This article highlights some key issues on structuring pensions.

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Author profiles

Daniel Butler CTA
Photo of author, Daniel BUTLER 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. - Current at 04 August 2020
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Timothy Foster
Timothy is a Consultant, DBA Lawyers.
Current at 01 May 2011
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