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Pensions: Exploring changes in the treatment of pensions presentation

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Non Member Price: $15.00

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Published on 29 Aug 13 by NATIONAL DIVISION, THE TAX INSTITUTE

The treatment of pensions has undergone radical change in recent times, and continues to do so. This presentation explores:

  • taxation of fund income earned on pension assets
  • implications of under-paying minimum pension payments
  • continuation of the “pension phase” tax concession after the death of a pensioner
  • auto-reversionary pensions and binding death benefit nominations – whichs hould be used and which trumps the other?

Author profile

Graeme Colley
Photo of author, Graeme COLLEY Graeme Colley is a well-known figure in the SMSF community with a long-standing reputation as an accomplished educator, technical expert and advocate for the sector. He is currently an ambassador for the Auditors Institute and Executive Education Facilitator with the AGSM at the University of NSW. He brings over 30 years of taxation and superannuation experience gained from a wide range of senior positions in the public and private sectors. Graeme contributes to many industry publications and is a joint author of the CCH Master Financial Planning Guide and Financial Planning in Australia. In addition to his work with the UNSW, his academic teaching experience extends to the Master of Commerce (Financial Planning) at the University of Western Sydney. Graeme is a qualified SMSF Specialist Advisor (SSA) and a Member of the Chartered Accountants Australia & New Zealand (CAANZ). Graeme's current roles: -Consultant & Ambassador for the Auditors Institute -Executive Education Facilitator with the AGSM at University of NSW - Current at 28 January 2026
Click here to expand/collapse more articles by Graeme COLLEY.

 

This was presented at National Superannuation Conference .

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Pensions: Exploring changes in the treatment of pensions presentation

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