Published on 22 May 14
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
earnings tax exemption - legislation
tax proportioning – legislation
clarifying when a pension exists
implications of TR 2013/5, new regulations
super pensions – important strategies.
Tim is a Senior Technical Manager of Colonial First State’s ´FirstTech’ team. Tim’s responsibilities include the provision of information and strategy advice in the areas of superannuation, SMSFs, estate planning, social security and aged care to a diverse range of financial planners and their staff, as well as providing media commentary on a wide range of technical topics. Tim’s previous employment over his 11 years in the industry includes managing the technical and paraplanning teams, financial advice and superannuation administration. Current at 24 April 2014
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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