Published on 01 Jun 12
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper highlights current thinking in selected key areas of planning for those in the pension phase of retirement including:
- transition to retirement pensions/superannuation
- minimum and maximum payments
- effect of death on CGT
- segregated asset approach v proportionate approach
- tax free and taxable proportions/reversionary pensions/commutation/in specie payments.
Current at 28 June 2011
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