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Defined Benefit Pensions - following budget changes

Published on 01 Aug 04 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

A discussion of the provision of Defined Benefit Pensions (DBPs) by SMSFs as a result of new regulations amending the Superannuation Industry (Supervision) Regulations 1994 (Cth)

Author profiles:

Author Photo - Daniel Butler CTA
Daniel Butler CTA
Dan 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. Dan presents on the subject Taxation of Superannuation at the University of Melbourne's Master of Laws/Tax program. Dan is also a CTA and a Specialist SMSF Advisor. Current at 19 September 2016 Click here to expand/collapse more articles by Daniel BUTLER.
 
Shawn IRVINE
Shawn is a consultant working with DBA Butler in Melbourne. Prior to working for DBA Butler, Shawn worked in the Superannuation Division at Holding Redlich, Lawyers and also worked for RetireInvest as a financial planner and in superannuation funds administration with an accounting practice.
Current at 5 September 2005
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