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Pensions: Exploring changes in the treatment of pensions paper


The treatment of pensions has undergone radical change in recent times, and continues to do so. This paper explores:

  • taxation of fund income earned on pension assets
  • implications of under-paying minimum pension payments
  • continuation of the “pension phase” tax concession after the death of a pensioner
  • auto-reversionary pensions and binding death benefit nominations – which should be used and which trumps the other?

Author profile:

Author Photo - Graeme Colley
Graeme Colley
Graeme is the Director of Technical and Professional Standards at the SMSF Association where he is responsible for the technical, advocacy and compliance. He supports members in providing high-quality advice on all aspects of self-managed superannuation funds. Graeme has over 30 years experience in the superannuation industry and had been involved in many of the changes to the government’s superannuation policy during that time. He was previously the National Technical Manager for OnePath Australia which involved providing technical advice on superannuation, social security and aged care to its adviser network. Prior to that, he was responsible for the coordination of superannuation litigation within the ATO. Current at 05 January 2016 Click here to expand/collapse more articles by Graeme COLLEY.

This was presented at National Superannuation Conference.

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