shopping_cart

Your shopping cart is empty

Superannuation - Pensions and death paper

Member Price: $57.00
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 11 Oct 12 by VICTORIAN DIVISION, THE TAX INSTITUTE

Recent changes in superannuation law have simplified some superannuation pension rules, but most of the big questions remain. This paper helps advisers identify the best pension structure for clients having regard to both taxation and estate planning considerations.

Issues covered include:

  • When should clients think about pensions – age 55, resignation, retirement or other?
  • Comparing and contrasting pension options
  • When can you commute a pension?
  • Re-contribution and other strategies you need to tell your clients about
  • Should you always segregate assets?
  • Reversionary pensions and binding death nominations – which one wins?

Author profile

Thalia Dardamanis CTA
Thalia is a Special Counsel at Bernie O’Sullivan Lawyers. She has been practising in superannuation law and estate planning for approximately 10 years. Thalia is a regular presenter on superannuation and wealth succession topics and has published extensively in these areas. For several years now she has been lecturing the superannuation module of the advanced Chartered Tax Adviser (CTA) program for The Tax Institute. She is currently a member of The Tax Institute’s National Superannuation Technical Committee and is completing her Master of Laws at the University of Melbourne. - Current at 30 June 2015
Click here to expand/collapse more articles by Thalia KALABOUKAS.

 

This was presented at 51st Victorian State Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Superannuation - Pensions and death

Author(s):  Thalia KALABOUKAS

Materials from this session:

Tax and value: An oxymoron?

Author(s):  Michael CHURCHILL

Materials from this session:

Tax distributions in practice

Author(s):  Graeme WHITE

Materials from this session:

Consolidation - We have the new law! What does it mean?

Author(s):  Richard CZERWIK

Materials from this session:

Getting money out of SME companies

Author(s):  Tony RIORDAN

Materials from this session:

Succession planning for professionals

Author(s):  Mark NORTHEAST

Materials from this session:

Division 7A: Hotspots with common structures and strategies

Author(s):  Paul HOCKRIDGE

Materials from this session:

GST and Victorian state taxes update

Author(s):  Melanie BAKER

Materials from this session:

Resolving tax disputes

Author(s):  Michael Bearman

Materials from this session:

Transfer pricing: The ATO perspective

Author(s):  Michael JENKINS

Materials from this session:

Family trusts and the family court

Author(s):  Geoffrey DICKSON

Materials from this session:

Company losses: The good, the bad and the ugly

Author(s):  Gary CHRISTIE,  Michelle NORTHEAST

Materials from this session:

The new Part IVA - Clarification or extension?

Author(s):  Simon STEWARD

Materials from this session:

Cases review

Author(s):  Jerome TSE

Materials from this session:

The new transfer pricing rule

Author(s):  Michael SELTH

Materials from this session:

Reportable tax positions

Author(s):  Judy MORRIS

Materials from this session:

Further details about this event:

 

Copyright Statement