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Superannuation: Reversionary pension nominations and BDBNs
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Published on 01 Jun 19 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
A member who has made a BDBN who subsequently commences a pension with a reversionary nomination has effectively varied their BDBN, and the BDBN may be undermined.
Author profiles
William Fettes
William is a lawyer at leading SMSF law firm DBA Lawyers where his work focuses on superannuation law compliance, succession planning and taxation in an SMSF context. Before joining DBA Lawyers, William worked in a variety of roles involving wills and estates law and philanthropy. William holds a Bachelor of Laws and Bachelor of Arts from Monash University. - Current at 01 August 2018More by William Fettes
- Superannuation: Six-member SMSFs: The pros and cons - 01-November-2020
- Superannuation: A guide to family law superannuation splitting in an SMSF - 01-August-2020
- Superannuation: SMSF succession: Minimising risk - 01-May-2020
- Superannuation: How the CGT rules work when a pension is in play - 01-April-2020
- Superannuation: The sole purpose test substantially clarified - 01-October-2018
- Superannuation: Total superannuation balance milestones - 01-May-2018
- Superannuation: Reversionary transition to retirement income streams - 01-November-2017
- Superannuation: Understanding ECPI in view of super reforms - 01-June-2017
- Superannuation: Lump sum payment arising from a partial commutation - 01-May-2017
- Superannuation: The $1.6m transfer balance cap explained - 01-November-2016
- Superannuation: Automatically reversionary pensions and super reform - 01-September-2016
- Superannuation: The changing landscape of insurance in SMSFs - 01-August-2015
- Superannuation: The legal minefield of BDBNs - 01-July-2015
Click here to expand/collapse more articles by William Fettes.
Daniel Butler CTA
Daniel 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 Tax Institute’s National Superannuation Committee and is involved with a number of other tax and SMSF committees and discussion groups. Dan also presents on the subject Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor.
- Current at
06 January 2021
More by Daniel BUTLER
- Superannuation: SMSFs and 50-50 unit trusts - 01-April-2021
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- Superannuation: Proportioning rule: Key to many super strategies - 01-February-2021
- Superannuation: How administrative penalties are applied to SMSFs - 01-December-2020
- Superannuation: Six-member SMSFs: The pros and cons - 01-November-2020
- Superannuation: Managing the TBC and minimising excess transfer balance tax - 01-October-2020
- Superannuation: What ATO publications can be relied on? - 01-September-2020
- Superannuation: A guide to family law superannuation splitting in an SMSF - 01-August-2020
- Superannuation: Electronic execution of deeds by individuals - 01-July-2020
- Superannuation: SMSFs and rent relief due to COVID-19 - 01-June-2020
- Superannuation: SMSF succession: Minimising risk - 01-May-2020
- Superannuation: How the CGT rules work when a pension is in play - 01-April-2020
- Superannuation: What is a reversionary pension? - 01-March-2020
- SMSFs & family law & relationship breakdowns paper - 25-February-2020
- Superannuation: When SMSF advice is unlawful - 01-February-2020
- Superannuation: NALI warning: LCR 2019/D3 - 01-December-2019
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- Superannuation: Stocktake on recent supannuation changes - 01-August-2018
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- Super reform: Snapshot for 30 June 2018 planning paper - 22-February-2018
- Superannuation: How will the FHSS scheme work for SMSFs? - 01-February-2018
- Superannuation: CGT relief for SMSFs - 01-December-2017
- Superannuation: Reversionary transition to retirement income streams - 01-November-2017
- Is maintaining a second SMSF a Pt IVA risk? - 01-October-2017
- The new age TRIS – tips and traps - 01-September-2017
- Superannuation: Fundamentals of the proportioning rule - 01-August-2017
- Superannuation: Critical case: Wooster v Morris - 01-July-2017
- Superannuation: Understanding ECPI in view of super reforms - 01-June-2017
- Superannuation: Lump sum payment arising from a partial commutation - 01-May-2017
- Superannuation: What ATO publications can be relied on? - 01-April-2017
- Superannuation: TRIS strategies after 1 July 2017 - 01-March-2017
- Superannuation: Transitional CGT relief for pension and TRIS assets for FY2017 - 01-February-2017
- Superannuation: ATO’s revised view on LRBAs and the NALI risk - 01-December-2016
- Superannuation: The $1.6m transfer balance cap explained - 01-November-2016
- Revised contribution proposals paper - 20-October-2016
- Superannuation: Accountants and the new AFSL regime - 01-October-2016
- Superannuation: Automatically reversionary pensions and super reform - 01-September-2016
- Superannuation: Proposed superannuation reforms - July 2016 - 01-August-2016
- Superannuation: $1.6m balance cap examined - More tax on death benefits - 01-July-2016
- Superannuation: New $500,000 lifetime cap is bad law - 01-June-2016
- Superannuation: Changing SMSF trustees - Tips and traps - 01-May-2016
- Superannuation: The advantages of conditional membership in an SMSF - 01-April-2016
- Superannuation: Transferring foreign super fund amounts to an Australian resident - 01-March-2016
- Superannuation: Reconsidering incorporated contractors in an SG context - 01-February-2016
- Superannuation:SMSFs investing via unit trusts - 01-December-2015
- Superannuation: Amendments to the superannuation guarantee charge - 01-November-2015
- Superannuation: Accountants planning to have or not to have an AFSL after mid-2016 - 01-October-2015
- Superannuation: What wins out - an ARP or a BDBN? - 01-September-2015
- Superannuation: The changing landscape of insurance in SMSFs - 01-August-2015
- Superannuation: The legal minefield of BDBNs - 01-July-2015
- Superannuation: Managing tax losses in an SMSF - 01-June-2015
- Superannuation: Another BDBN fails due to poor SMSF documents - 01-May-2015
- Superannuation: Temporary incapacity can provide welcome relief - 01-April-2015
- Superannuation: Paying a pension in kind using the partial commutation strategy - 01-March-2015
- Superannuation: SMSF borrowing - 01-February-2015
- Superannuation: SMSF succession strategies - 01-December-2014
- Superannuation: ATO provides clarification on TRIS strategies - 01-November-2014
- Superannuation: ID 2014/23 and loans to trusts - 01-October-2014
- Superannuation: LRBAs and related party leases: What you need to know - 01-September-2014
- Superannuation: SMSFs buying overseas property – Tips and traps - 01-August-2014
- Superannuation: Independent contractors’ recent wins against ATO - 01-July-2014
- Superannuation: Non-arm’s length SMSF loans = huge tax bill! - 01-June-2014
- Superannuation: Cross-insurance in an SMSF - 01-May-2014
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- Superannuation: SMSF trustees – Disqualified due to dishonest conduct - 01-December-2013
- What's hot in super paper - 10-October-2013
- Superannuation: Automatic pension reversion: Still worthwhile? - 01-October-2013
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- Small business CGT relief and related party transactions paper - 29-August-2013
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- Superannuation: Seeking compensation for defective ATO administration - 01-May-2013
- Tax education: What happens when SMSF trustees don’t agree? - 01-March-2013
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- International issues facing SMSFs today - 01-May-2012
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- SMSFs and non-arm’s length (special) income - 01-October-2009
- Superannuation update: Key ruling on guarantees and contributions - 01-September-2009
- Real estate development and SMSFs paper - 24-July-2009
- Superannuation: The hot issues paper - 13-March-2009
- Caution for SMSF trustees travelling overseas - 01-February-2008
- Superannuation - 2006 Budget update - 01-November-2006
- International issues & superannuation - 01-June-2006
- 2006/07 Budget super news - 01-June-2006
- Superannuation and estate planning strategies paper - 11-May-2006
- Superannuation and pension strategies paper - 08-October-2005
- SMSF deeds varied via web. The risks! - 01-August-2005
- Succession planning issues seminar paper - 16-November-2004
- Defined Benefit Pensions - following budget changes - 01-August-2004
- Elections for Superannuation Funds & Unit Trusts seminar paper - 09-June-2004
- Pensions in Self Managed Superannuation Funds & Estate Planning convention paper - 02-April-2004
- Self managed super fund pensions and PDS - 01-February-2004
- Superannuation and Residency - 01-June-2003
- Forfeiture - 01-July-2002
- PSI and Superannuation - 01-September-2001
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- Retirement & Restructuring Planning - 27-July-1999
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- Superannuation workshop - 09-June-1999
- Making allocated pension strategies work for you - 01-April-1999
- Bad medicine - 01-July-1998
- D.I.Y. super funds and trusts - 04-June-1998
- Planning Issues Estate/Business Succession - 30-July-1997
Click here to expand/collapse more articles by Daniel BUTLER.
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