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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
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This was presented at National Superannuation Conference.
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Individual sessions
Keynote address: Benchmarking Australia's superannuation system against the best in the world
Author(s): David KNOXMaterials from this session:
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Chasing tax within unit prices or credit rates
Author(s): Dana FLEMING, Narelle TOOHEYMaterials from this session:
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Recent developments affecting contribution strategies and practices
Author(s): David SHIRLOWMaterials from this session:
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Large fund issues and the ATO
Author(s): Stuart FORSYTHMaterials from this session:
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SMSF regulatory update
Author(s): Greg TANZERMaterials from this session:
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Living to age 120, the pensions dilemma and other defined benefit conundrums
Author(s): Barry RAFEMaterials from this session:
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Insurance applications
Author(s): Craig DAYMaterials from this session:
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Tax issues in successor fund transfers
Author(s): Ross StephensMaterials from this session:
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Benefit payments
Author(s): Philip BRODERICKMaterials from this session:
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What you need to know about the super guarantee
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SMSF issues and the ATO
Author(s): Stuart FORSYTHMaterials from this session:
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Pensions: Exploring changes in the treatment of pensions presentation
Author(s): Graeme COLLEYMaterials from this session:
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Borrowing by SMSFs to acquire real property - is it worth all the trouble?
Author(s): Chris BALALOVSKI, Simon ConollyMaterials from this session:
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Managing tax affairs:The duties of the super trustee
Author(s): John EDSTEINMaterials from this session:
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Small business CGT relief and related party transactions
Author(s): Daniel BUTLER, David OonMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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Tax considerations relevant to investments by super funds
Author(s): Philip WITHEROWMaterials from this session:
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Indirect taxes
Author(s): Zoe CHUNG, Rachel O'DonnellMaterials from this session:
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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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