Published on 12 Aug 03
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation explores the retirement alternatives available, including lump sum payments, allocated pensions and complying pensions, and provides a detailed understanding of the fundamental issues associated with their tax treatment, including:
- reasonable benefit limit issues
- eligible service periods (including pre 1983)
- taxation of ETP's
- taxation of pensions
- rebate calculations
- reversionary pensions
- commuting pensions
- internal roll-overs (the new legislative changes)
- lump sum withdrawals and recontributions prior to commencing pensions.
David is Director - Superannuation Division with Pitcher Partners.
Current at 19 December 2005
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