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SMSF pensions: Achieving optimal outcomes presentation

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Non Member Price: $15.00

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Published on 06 Aug 12 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Since the ATO's release of 2011/D3 last year the superannuation industry has had its attention drawn to the importance of how superannuation income stream benefit design is managed together with the associated tax issues. This presentation focuses on the myriad of issues which are raised when a SMSF commits to pay an income stream benefit. Topics covered include:

  • Commencing and documenting pensions
  • When does a pension teminate?
  • Reversionary pensions
  • Tax ramifications of commencement and termination
  • Pensions strategies; multiple superannuation interests, blended families, transition to retirement, managing taxable and tax free components, asset segregation and commutation of defined benefits pensions.

Author profile

Matthew Andruchowycz CTA
Matthew is a taxation and superannuation specialist. He works primarily with accountants, financial planners, business owners and high net wealth individuals on commercial transactions and taxation and superannuation matters. - Current at 05 August 2019
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This was presented at Superannuation - Cutting edge strategies .

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Approaching the end of the SMSF life-cycle

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SMSF pensions: Achieving optimal outcomes

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Unlocking the value of SMSFs in acquisitions and business restructures

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