Superannuation 2013

Superannuation - Pensions and death

Source: Taxation In Australia Journal Article

Published Date: 1 Feb 2013


Important changes to Australia’s superannuation laws in 2007 included the removal of the compulsory cashing of benefits for superannuation fund members at age 65. This made superannuation funds capable of storing wealth for longer than was previously allowed. This and related factors mean that superannuation advisers must not neglect pension planning and superannuation estate planning. This article is intended to help advisers understand pensions, and details the various taxation and superannuation estate planning issues that their pension clients may face.

The article discusses when to commence a pension, the various types of available pensions, when and how to commute, and pension strategies after a review of the tax treatment of superannuation benefits. Case studies are provided illustrating the principles discussed. An Appendix describes the features of the various pensions and commutation conditions in more detail.

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Superannuation 2013

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