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The new age TRIS – tips and traps

Published on 01 Sep 17 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

While a TRIS can enter retirement (exempt) phase, the ATO does not accept that a TRIS can convert to an ABP.

Author profiles

Daniel Butler CTA
Photo of author, Daniel BUTLER Dan 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. Dan presents on the subject Taxation of Superannuation at the University of Melbourne's Master of Laws/Tax program. Dan is also a CTA and a Specialist SMSF Advisor. - Current at 19 September 2016
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David Oon
David is a Consultant with DBA Lawyers. - Current at 01 August 2013
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