Published on 01 Dec 12
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The announcement to extend the pension exemption on the death of a pensioner in the October 2012 MYEFO is great news for the SMSF industry. However, there are still sound reasons to ensure that a pension is an auto-reversionary pension to protect against adverse tax consequences.
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Bryce is a lawyer with DBA Butler Pty Ltd. Lawyers
Current at 11 March 2009
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