Skip to main content

Your shopping cart is empty

Paying pensions from super funds presentation


This presentation covers:

  • pension earnings tax exemption and proportioning for account based pensions:
    • refresher of rules
    • rulings and regulations clarifying when a pension exists for tax purposes
  • implications for previous uncertainties:
    • death
    • not meeting minimum
    • commutations
    • pension payments or lump sums for tax purposes?
  • other important strategies involving income streams.

Author profile:

Tim Sanderson
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

This was presented at NSW 7th Annual Tax Forum.

Get a 20% discount when you buy all the items from this event.

Individual sessions

When the ATO comes knocking…

Author(s):  Lyndall CROMPTON,  Craig JACKSON

Materials from this session:

ATO SMSF update

Author(s):  Matthew Bambrick

Materials from this session:

The superannuation/SMSF licensing regime panel session

Author(s):  Nidal DANOUN

Materials from this session:

GST update

Author(s):  Jonathan Ackerman

Materials from this session:

Employee share schemes and incentives for private companies and start ups

Author(s):  Louise BOYCE

Materials from this session:

Aspects of the BEPS action plan

Author(s):  Mark KONZA

Materials from this session:

Independent review

Author(s):  Deborah HASTINGS

Materials from this session:

Avoiding the testamentary trust for better options

Author(s):  Peter BOBBIN

Materials from this session:

Independent review - The taxpayers perspective

Author(s):  Chris KINSELLA

Materials from this session:

Commissioner's address

Author(s):  Chris JORDAN

Materials from this session:

Further details about this event:


Copyright Statement