On 12 March 2015, Matthew Bambrick, ATO Assistant Commissioner, SMSF Segment, Superannuation, addressed the Tax Institute 12th Annual Superannuation Intensive Conference in Sydney.
The Assistant Commissioner discussed the following topics in particular:
- exempt current pension income (ECPI)
- minimum pension payment requirement
- paying pension on death
- planning for the unexpected
- non-commercial limited recourse borrowing arrangements (LRBAs)
- requirements for setting up an LRBA
- SMSF loan arrangements that contravene super laws.
For the full text of the speech go here.