Published on 22 May 14
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
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:
not meeting minimum
pension payments or lump sums for tax purposes?
other important strategies involving income streams.
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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.