Estate planning Succession Superannuation

The life and death of an SMSF pension: Tax and succession planning

Source: Taxation In Australia Journal Article

Published Date: 1 Dec 2011


While much wealth is now accumulated in self-managed superannuation funds (SMSFs), the full potential and versatility of SMSFs is often not realised until entering the pension phase. This article considers some of the topical tax and succession planning issues that arise in relation to SMSF pensions, especially in the light of the Commissioner of Taxation's draft taxation ruling TR 2011/D3. The new draft ruling provides considerable insight into the Commissioner's views of when a superannuation income stream commences and ceases, and will have significant implications for SMSF pensions. The article sets out to demonstrate that careful planning and documentation can avoid undesirable outcomes and optimise results in the life and death of a superannuation pension.

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Estate planning Succession Superannuation 2011

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