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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:

Author Photo - Daniel BUTLER
Daniel BUTLER
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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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