Published on 08 Oct 05
by VICTORIAN DIVISION, THE TAX INSTITUTE
There has been a watershed of changes in the past 12 or so months impacting superannuation and pensions; particularly SMSFs. There are still some great tax concessions but these are generally only available if the correct strategy is chosen and you comply with the applicable rules. This paper covers:
- the impact of recent changes
- the various types of pensions now on offer including non-commutable pensions
- excess benefits strategies
- comparing taxation outcomes depending on type of benefit taken
- case studies illustrating the flexibility and options available
- ATO compliance targets.
This paper was also presented on 15 October 2005 by Shawn Irvine at the Tasmanian State Convention in St Helens.
Dan is recognised as one of Australia’s leading SMSF lawyers complemented by his taxation and commercial expertise. He has worked predominantly in the fields of tax and superannuation over the past 30 years, is a qualified Chartered Tax Adviser, Chartered Accountant and has an MBA from the University of Melbourne.
Dan is a regular seminar presenter on tax and SMSF topics and has published extensively in these areas. Dan regularly presents for the major professional bodies including the SMSF Association, The Tax Institute, Chartered Accountants Australia and New Zealand and DBA Network.
Dan is a member of the ATO’s Superannuation Industry Relationship Network, the Chair of The Tax Institute’s National Superannuation Committee and is a member of the Law Institute of Victoria’s Tax Committee and is involved with a number of other tax and SMSF committees. Dan presents on the subject of Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor™.
- Current at
06 December 2017