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SMSF pensions: Achieving optimal outcomes paper

Published on 06 Aug 12 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Since the ATO's release of 2011/D3 last year the superannuation industry has had its attention drawn to the importance of how superannuation income stream benefit design is managed together with the associated tax issues. This paper focuses on the myriad of issues which are raised when a SMSF commits to pay an income stream benefit. Topics covered include:

  • Commencing and documenting pensions
  • When does a pension teminate?
  • Reversionary pensions
  • Tax ramifications of commencement and termination
  • Pensions strategies; multiple superannuation interests, blended families, transition to retirement, managing taxable and tax free components, asset segregation and commutation of defined benefits pensions.

Author profile

Matthew Andruchowycz CTA
Matthew Andruchowycz is a Principal in the Business Transactions and Advice practice at DMAW Lawyers. He is a taxation and superannuation specialist working primarily with accountants, financial planners, bankers, business owners and high net wealth individuals on commercial transactions and taxation and superannuation matters including disputes. - Current at 22 May 2017
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