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Benefit payments paper

Published on 12 Sep 13 by NATIONAL DIVISION, THE TAX INSTITUTE

The theory relating to benefit payments is well known as are some of the strategies on how to pay benefits in the most tax-effective manner. This paper explores the less common, possibly forgotten strategies that surround the laws on benefit payments by:

  • recapping on the taxation arrangements on lifetime and death benefits
  • discussing the implications of electing for a payment not to be treated as anincome stream
  • exploring the benefit of rolling back a pension now and commencing a new onelater
  • planning for income and salary sacrificing to maximise benefits
  • considering the opportunities with estate planning.

Author profile:

Philip Broderick CTA
Phil is a Principal, and heads the superannuation team at Sladen Legal. He provides advice to SMEs and high net worth individuals in relation to superannuation, SMSFs, estate planning, trusts, business structuring, duty and tax. Phil is a member of The Tax Institute's Superannuation Committee, National Superannuation Convention Committee and the Victorian Superannuation Education Sub-committee. He is also the chair of the Technical Committee for the Self-managed Independent Superannuation Funds Association (SISFA) and a regular attendee at the meetings of the ATO's Superannuation Industry Relationship Network (SIRN). Phil is a regular speaker and author of numerous articles. He has also lectured on superannuation for The Tax Institute's Applied Tax course. Current at 19 September 2016 Click here to expand/collapse more articles by Philip BRODERICK.
 

This was presented at National Superannuation Conference.

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