Published on 11 Oct 12
by VICTORIAN DIVISION, THE TAX INSTITUTE
Recent changes in superannuation law have simplified some superannuation pension rules, but most of the big questions remain. This paper helps advisers identify the best pension structure for clients having regard to both taxation and estate planning considerations.
Issues covered include:
- When should clients think about pensions – age 55, resignation, retirement or other?
- Comparing and contrasting pension options
- When can you commute a pension?
- Re-contribution and other strategies you need to tell your clients about
- Should you always segregate assets?
- Reversionary pensions and binding death nominations – which one wins?
Thalia is a Special Counsel at Bernie O’Sullivan Lawyers. She has been practising in superannuation law and estate planning for approximately 10 years. Thalia is a regular presenter on superannuation and wealth succession topics and has published extensively in these areas. For several years now she has been lecturing the superannuation module of the advanced Chartered Tax Adviser (CTA) program for The Tax Institute. She is currently a member of The Tax Institute’s National Superannuation Technical Committee and is completing her Master of Laws at the University of Melbourne.
- Current at
30 June 2015