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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
Daniel BUTLER
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 11 April 2017 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 Current at 19 November 2004

 

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