Published on 06 Jun 03
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
With the growth in superannuation, practitioners are increasingly being requested to advise on the tax treatment of pensions both from the perspective of the member and the fund.
This seminar paper discusses the tax treatment of superannuation pensions, including technical discussion of key issues and case studies designed to provide a practical understanding of the issues.
Sharyn Long, CTA, is the Managing Partner of Sharyn Long Chartered Accountants (SLCA) and specialises in accounting, tax and compliance services for corporate, government and industry funds. Sharyn has spent most of her career in superannuation, being a major participant in the Cooper Review and a member of the Treasury Working Group formed to address the SMSF reforms from that review. She was a member of the Accounting Professional & Ethical Standards Board Taskforce reviewing the independence of SMSF auditors, and has also assisted the Auditing and Assurance Standards Board in the development of guidelines for auditors. SLCA recently sold their SMSF fees to focus on Australian Prudential Regulation Authority-regulated funds.
- Current at
12 January 2017