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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
Photo of author, Daniel BUTLER 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 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 and discussion groups. Dan 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 04 September 2019
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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 2018
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