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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
Daniel Butler CTA
Daniel of DBA Lawyers, 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
09 March 2020
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Click here to expand/collapse more articles by Daniel BUTLER.
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: 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
- Demystifying the tax treatment of death benefits paid to the estate - 15-December-2017
- Superannuation: Reversionary transition to retirement income streams - 01-November-2017
- Reversionary transition to retirement income streams - 30-October-2017
- Challenge to BDBN fails due to valid service on corporate trustee - 30-October-2017
- Demystifying the tax treatment of death benefits paid to the estate - 24-August-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
- The $1.6m transfer balance cap explained - 11-October-2016
- Superannuation: Automatically reversionary pensions and super reform - 01-September-2016
- Automatically reversionary pensions and super reform - 31-August-2016
- Collectables and personal use assets in an SMSF - 09-December-2015
- 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.
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