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Budget Impact on Superannuation & SMSFs presentation

Published on 07 Jul 04 by VICTORIAN DIVISION, THE TAX INSTITUTE

New legislation effective from 12 May 2004 has dropped a bomb shell on the superannuation industry especially SMSFs. This presentation examines how these changes impact advisers and clients and covers:
- what pensions can now be paid by SMSFs
- what transitional relief exists
- what impact it has on assets' test exempt pensions
- who can now provide complying pensions
- the new contribution rules
- the new minimum benefit and anti-forfeiture rules.

Author profile

Daniel Butler CTA
Photo of author, Daniel BUTLER Dan is recognised as one of Australia’s leading SMSF lawyers complemented by his taxation and commercial expertise. He has worked predominantly in the fields of tax and superannuation over the past 30 years, is a qualified Chartered Tax Adviser, Chartered Accountant and has an MBA from the University of Melbourne. Dan is a regular seminar presenter on tax and SMSF topics and has published extensively in these areas. Dan regularly presents for the major professional bodies including the SMSF Association, The Tax Institute, Chartered Accountants Australia and New Zealand and DBA Network. Dan is a member of the ATO’s Superannuation Industry Relationship Network, the Chair of The Tax Institute’s National Superannuation Committee and is a member of the Law Institute of Victoria’s Tax Committee and is involved with a number of other tax and SMSF committees. Dan presents on the subject of Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor™. - Current at 06 December 2017
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This was presented at Superannuation & SMSFs - New Planning Strategies .

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Individual sessions

Budget Impact on Superannuation & SMSFs

Author(s):  Daniel BUTLER

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