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.
Current at 11 June 2014