Planning and structuring pensions.
02 Jun 11 |
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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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 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
14 March 2018
Timothy is a Consultant, DBA Lawyers.
Current at 01 May 2011