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The following is a summarised table of contents, for a more detailed SMSF Income Stream Guide list click here.

Chapter 1: Superannuation income streams

  • 1-000 Growth of SMSF income streams
  • 1-010 Approach of this guide
  • 1-020 What is a superannuation income stream?
  • 1-030 Advantages and disadvantages of income streams
  • 1-040 Some key terms and concepts
  • 1-050 Getting started

Chapter 2: The key – conditions of release

  • 2-000 Background   
  • 2-010 Nature of benefits  
  • 2-020 Conditions of release  
  • 2-030 Case study – what is meant by “retirement”? 

Chapter 3: Pre-commencement funding

  • 3-000 Pre-income stream contributions     
  • 3-010 Extracting value from the group
  • 3-020 Stamp duty on pre-commencement transactions   
  • 3-030 Maximising use of CGT cap 
  • 3-040 Other pre-commencement issues

Chapter 4: Account-based pensions

  • 4-000 An introduction to benefit design: terms and flexibility   
  • 4-010 Standards and tailoring benefit design     
  • 4-020 Planning for minimum drawdowns      
  • 4-030 Planning tips for account-based pensions 

Chapter 5: Transition to retirement income streams

  • 5-000 Standards and tailoring benefit design     
  • 5-010 Interface with conditions of release      
  • 5-020 Deductible contributions and a TRIS    
  • 5-030 Taxation treatment of a TRIS 
  • 5-040 Strategies and planning tips for a TRIS     
  • 5-050 The future of a TRIS

Chapter 6: Other styles of SMSF income streams

  • 6-000 Introduction to other styles of income streams     
  • 6-010 “Grandfathered” income streams – historical basis  
  • 6-020 Market-linked pensions  
  • 6-030 Lifetime and life expectancy pensions    
  • 6-040 Term pensions   
  • 6-050 Allocated pensions  
  • 6-060 Roll-over from lifetime and life expectancy pensions to market-linked pensions
  • 6-070 Other SMSF income streams going forward

Chapter 7: Taxation of SMSFs in retirement phase

  • 7-000 Framework    
  • 7-010 Taxation of fund in accumulation phase    
  • 7-020 Taxation of fund in retirement phase    
  • 7-030 Segregated assets method
  • 7-050 Asset allocation for non-tax purposes    
  • 7-060 Capital gains tax issues  
  • 7-070 Other significant issues for fund taxation      
  • 7-080 Taxation of SMSFs going forward

Chapter 8: Commutations

  • 8-000 Overview   
  • 8-010 What is a commutation?   
  • 8-020 When does a commutation arise?      
  • 8-030 Documenting a commutation
  • 8-040 Forms of commutations and tax implications    
  • 8-050 Interaction with types of income streams     
  • 8-060 Transfer balance cap   
  • 8-070 Some planning issues  

Chapter 9: Death benefit planning for income streams

  • 9-010 Cashing of benefits    
  • 9-020 Destination of benefits    
  • 9-030 Taxable treatment of death benefits          
  • 9-040 Reversionary income streams
  • 9-050 Real property and death benefits      
  • 9-060 Broader succession issues

Chapter 10: Succession planning and income streams

  • 10-000 Succession planning – the broader issues     
  • 10-010 Developing a plan   
  • 10-020 Death benefit nominations 
  • 10-030 Role of the member’s will 
  • 10-040 Testator’s maintenance/family provision issues   
  • 10-050 Asset protection issues  
  • 10-060 Best practice succession planning

Chapter 11: New transfer balance cap measures

  • 11-000 Framework    
  • 11-010 Nature of the transfer balance cap      
  • 11-020 Credits   
  • 11-030 Debits   
  • 11-040 Reversionary income streams  
  • 11-050 Grandfathered income streams      
  • 11-060 Transitional CGT relief  
  • 11-070 Excess transfer balance  
  • 11-080 Planning for the transfer balance cap

Chapter 12: Strategies and planning for FSSA measures

  • 12-000 Overview     
  • 12-010 Pre-1 July 2017 strategies 
  • 12-020 Ongoing strategies 
  • 12-030 Part IVA measures  
  • 12-040 Other risk management issues

Reference Guide:

  • 13-000 Introduction to reference guide
  • 13-010 Trustee resolution to accept member concessional contribution  
  • 13-020 Trustee resolution to accept member non-concessional contribution  
  • 13-030 Trustee resolution to accept member in specie contribution of assets  
  • 13-040 Checklist of information required for pension commencement 
  • 13-050 Pension payment request by member    
  • 13-060 Letter from trustee evidencing pension terms     
  • 13-070 Trustee resolution to commence account-based pension – general  
  • 13-080 Trustee resolution to commence account-based pension – segregated assets approach