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Budget Impact on Superannuation & SMSFs presentation


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:

Author Photo - Daniel Butler CTA
Daniel Butler CTA
Dan is one of Australia's leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 30 years. He is a regular presenter on SMSF topics and has published extensively in professional journals including contributing a monthly article on SMSFs to the Taxation in Australia and other media. Dan is a member of the ATO's Superannuation Industry Relationship Network (SIRN), the Chair of The Tax Institute's National Superannuation Committee, 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 Taxation of Superannuation at the University of Melbourne's Master of Laws/Tax program. Dan is also a CTA and a Specialist SMSF Advisor. Current at 19 September 2016 Click here to expand/collapse more articles by Daniel BUTLER.

This was presented at Superannuation & SMSFs - New Planning Strategies.

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Budget Impact on Superannuation & SMSFs

Author(s):  Daniel BUTLER

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