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Published on 26 May 08
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
The popularity of using a SMSF to accumulate wealth for retirement is continuing. This paper considers the myriad of taxation issues that arise for these funds, both in the accumulation phase and the pension phase. Case studies are used to demonstrate the tax effects of various retirement fund issues. Topics include:
segregation of assets
tax exemption for pension liabilities; how do you attract / retain the exemption
optimising tax free component of super lumps sums and income streams
tax treatment of death benefits / strategies
transition to retirement.
Peter Crump FTIA is the CEO and an Executive Director of Portfolio Planning Solutions, and leads their SMSF practice. Peter's
areas of practice include SMSF strategies, executive consulting, corporate consulting and actuarial issues. Current at 26 May 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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