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Published on 06 Aug 12
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
Since the ATO's release of 2011/D3 last year the superannuation industry has had its attention drawn to the importance of how superannuation income stream benefit design is managed together with the associated tax issues. This presentation focuses on the myriad of issues which are raised when a SMSF commits to pay an income stream benefit. Topics covered include:
Commencing and documenting pensions
When does a pension teminate?
Tax ramifications of commencement and termination
Pensions strategies; multiple superannuation interests, blended families, transition to retirement, managing taxable and tax free components, asset segregation and commutation of defined benefits pensions.
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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