Published on 21 Nov 05
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
Topics covered in this presentation include:
- planning opportunities with defined benefit pensions
- what happens to defined benefit pensions after 31 December 2005?
- non commutable allocated pensions (transition to retirement); planning opportunities
- what happens to allocated pensions 1 January 2006? (planning opportunities)
- what happens to market linked pensions 1 January 2006? (planning opportunities)
- what are practical consequences of these changes for SMSFs?
- likely future RBL planning strategies.