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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:


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