Published on 09 Nov 12
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
With the ability for taxpayers to commence a pension upon attaining their preservation age, there are numerous opportunities and strategies available to consider. However, pension strategies within a fund also need to be considered carefully in light of the minimum (and maximum) pension requirements, as well as the estate planning implications. This paper outlines some of the main strategies with respect to pensions, as well as the areas to be aware of and consider in detail to ensure that the advantages of such strategies are not lost.
Jemma is a Director at Cooper Partners Financial Services, heading up their SMSF specialist services. Jemma provides strategic advice on SMSFs, estate planning and wealth management to clients, as well as technical support to accounting, legal and financial planning groups. Jemma has over 17 years experience in developing complex strategies for high net worth clients. Jemma is a regular presenter on superannuation and SMSFs for The Tax Institute and other professional bodies across Australia. Jemma is the author of the popular SMSF Guide published by The Tax Institute, currently in its 8th edition, and is the author and convenor of The Tax Institute’s Graduate Diploma of Applied Tax Law Advanced Superannuation unit. Jemma was recently named as SMSF Adviser of the Year at the 2017 National Women in Finance awards.
- Current at
08 January 2018