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Contributing to and cashing from superannuation–Complexities and opportunities paper

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Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 17 Oct 08 by VICTORIAN DIVISION, THE TAX INSTITUTE

Note: This paper was delivered at both the Victorian and Tasmanian Conventions in 2008 (9-11 October and 17-18 October respectively).

Having a detailed understanding of the contribution and cashing rules for superannuation can allow you to maximise strategies and avoid problems, including when a member dies. This paper addresses some of the more common questions raised by advisers and also highlights certain benefits and opportunities for clients. Topics covered include:

  • know the ‘bring forward rule'
  • utilising the transitional concessional contribution cap
  • understanding the ‘Retirement' condition of release
  • angel of death withdrawal strategy
  • death benefit nominations
  • trustee discretions when paying benefits.

Author profile

Vesna Pavlovic
Vesna is a Principal at Mercer. She has been in the Financial Services industry for over 20 years, and provides technical support to financial planners in the areas of superannuation, retirement incomes, social security, insurance and estate planning. - Current at 18 August 2009
Click here to expand/collapse more articles by Vesna PAVLOVIC.

 

This was presented at 2008 Tasmanian State Convention .

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