Published on 21 Nov 05
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
Topics covered in this paper include:
- planning opportunities with defined benefit pensions
- what happens to defined benefit pensions after 31 December 2005?
- non commutable allocated pensions (transition to retirement); planning opportunities
- what happens to allocated pensions 1 January 2006? (planning opportunities)
- what happens to market linked pensions 1 January 2006? (planning opportunities)
- what are practical consequences of these changes for SMSFs?
- likely future RBL planning strategies.
Stephen Heath CTA
Steve is a Partner in the Taxation & Revenue section of Wallmans Lawyers with his principal practice areas being superannuation and tax. He also works on general commercial matters with a focus on tax planning, business structuring and insurance. Steve is a member of The Tax Institute’s State Council and National Council. Current at 09 June 2015
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Jeremy is a solicitor at Griffin Hilditch Lawyers. Jeremy has practiced predominantly in superannuation, stamp duty and income tax/capital gains tax. He also practices in property, commercial and town planning laws. He is a Fellow of the Taxation Institute, a member of the Membership Services Committee and is a regular presenter for the Taxation Institute. Current at 13 December 2006
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