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Superannuation: Auto-reversionary pensions after the MYEFO

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.

Author profiles:

Author Photo - Daniel BUTLER
Daniel BUTLER
Current at 15 June 2011 Click here to expand/collapse more articles by Daniel BUTLER.
 
Bryce FIGOT
Bryce is a lawyer with DBA Butler Pty Ltd. Lawyers
Current at 11 March 2009 Current at 07 April 2009 Click here to expand/collapse more articles by Bryce FIGOT.

 

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