Superannuation: What is a reversionary pension?
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Published on 01 Mar 20 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
If a trustee has a discretionary power and the trustee decides how it will exercise that power in the future, such a decision will be unenforceable.
Author profiles
Daniel Butler CTA

More by Daniel BUTLER
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Bryce Figot CTA
Bryce is a Director at leading SMSF law firm DBA Lawyers. He practices predominantly in taxation and superannuation law, particularly the law of SMSFs. He is regularly quoted and published in the Australian Financial Review, the Herald Sun, CCH and LexisNexis publications, and elsewhere in the financial press. He presents extensively to accountants, financial planners and lawyers Australia-wide. Bryce has worked with DBA Lawyers since 2003. He holds both a bachelor degree and a masters degree in law and is an accredited Specialist SMSF Advisor. - Current at 10 December 2015More by Bryce FIGOT
- Superannuation: How administrative penalties are applied to SMSFs - 01-December-2020
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- Superannuation: SMSF investment strategies: Are they a financial product? - 01-November-2019
- Superannuation: Critical case: Wooster v Morris - 01-July-2017
- Superannuation: The $1.6m transfer balance cap explained - 01-November-2016
- SMSF estate planning disasters, and how to avoid them..paper - 09-March-2016
- Superannuation: Non-arm’s length SMSF loans = huge tax bill! - 01-June-2014
- Superannuation: TR 2010/1: Did the ATO get it right? - 01-April-2014
- Superannuation: The most important case in SMSF succession planning and what it really means - 01-February-2014
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- Superannuation: Can the ATO access a taxpayer’s superannuation when bankruptcy looms? - 01-August-2013
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- Critical new SMSF strategies and updates paper - 18-April-2013
- Superannuation: SMSF trustee dealings with the ATO – How to handle contraventions - 01-April-2013
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- SMSFs - Critical new stategies and updates paper - 25-October-2012
- Superannuation: Related party lending and SMSFs - Has the ATO really given a “carte blanche”? - 01-October-2012
- Superannuation: Sheltering in Bornstein’s “perfect storm”: Excess contributions tax crisis averted - 01-September-2012
- Investments in unit trusts and companies: The current issues paper - 22-August-2012
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- The Ali decision - What it means for SMSFs - 01-March-2012
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- Creating and protecting wealth using self managed pensions paper - 09-November-2011
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- SMSFs and non-arm’s length (special) income - 01-October-2009
- Excess super contributions: the practical issues - 01-August-2009
- Real estate development and SMSFs paper - 24-July-2009
- Superannuation: The hot issues paper - 13-March-2009
- Superannuation: key issues paper - 19-October-2007

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