Published on 12 Aug 03
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation focusses on the implications of using different types of pensions and how to succeed to a pension upon death. Unless this is understood, various traps can be encountered. For example, a lifetime pension may not allow any lump sum payments whereas an allocated and fixed term pension may. There are also the family law and the other practical issues to consider when designing appropriate retirement and pension strategies and how these may be
locked in by a binding death benefit nomination.
Daniel 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 and discussion groups. Dan presents on the subject Taxation of
Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is
also a Specialist SMSF Advisor.
- Current at
14 March 2018