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Tax free pensions: The fine print 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 01 Jun 12 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper highlights current thinking in selected key areas of planning for those in the pension phase of retirement including:

  • transition to retirement pensions/superannuation
  • minimum and maximum payments
  • effect of death on CGT
  • segregated asset approach v proportionate approach
  • tax free and taxable proportions/reversionary pensions/commutation/in specie payments.

Author profile

Lyn Formica
Lyn is a Director of McPhersons, a company which specialises in providing technical advice on superannuation matters to the accounting, legal and financial planning industries. Lyn's focus is on reviewing superannuation and tax legislation and the development of retirement and superannuation-related strategies. She regularly prepares papers and presentations for the many accounting firms and professional bodies in Queensland. With over 20 years’ experience in superannuation and the administration of self-managed funds, Lyn is also an accredited SSATM SMSF Specialist Advisor of the SMSF Association (formerly known as "SPAA"). - Current at 05 May 2017
Click here to expand/collapse more articles by Lyn FORMICA.

 

This was presented at 2012 Queensland Annual State Convention .

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

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Voluntary disclosure: Reasonably arguable position

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Part IVA - Grappling with the problem of 'purpose'

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A fresh look at year-end issues

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Interest or deduction?

Author(s):  Steven GRANT

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Tax free pensions: The fine print

Author(s):  Lyn FORMICA

Materials from this session:

Judgement Day

Author(s):  Ross BURNS

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Dealing with Division 7A disasters

Author(s):  Paul SOKOLOWSKI,  Kaitilin LOWDON

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Further details about this event:

 

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