shopping_cart

Your shopping cart is empty

Superannuation pensions: planning opportunities pre and post 31 December 2005 presentation

Member Price: Free
Non Member Price: $15.00

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 21 Nov 05 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Topics covered in this presentation include:

  • planning opportunities with defined benefit pensions
  • what happens to defined benefit pensions after 31 December 2005?
  • non commutable allocated pensions (transition to retirement); planning opportunities
  • what happens to allocated pensions 1 January 2006? (planning opportunities)
  • what happens to market linked pensions 1 January 2006? (planning opportunities)
  • what are practical consequences of these changes for SMSFs?
  • likely future RBL planning strategies.

Author profiles

Stephen Heath CTA-Life
Photo of author, Stephen HEATH Stephen Heath, CTA, is a Partner in the Taxation & Revenue section of Wallmans Lawyers, with his principal practice areas being superannuation and tax. He also works on general commercial matters with a focus on tax planning, business structuring and insurance. Steve is a recent past member of The Tax Institute’s State Council and National Council. - Current at 08 July 2019
Click here to expand/collapse more articles by Stephen HEATH.
Jeremy Hill
Photo of author, Jeremy HILL Jeremy is a solicitor at Griffin Hilditch Lawyers. Jeremy has practiced predominantly in superannuation, stamp duty and income tax/capital gains tax. He also practices in property, commercial and town planning laws. He is a Fellow of the Taxation Institute, a member of the Membership Services Committee and is a regular presenter for the Taxation Institute. - Current at 13 December 2006

 

Individual sessions

Superannuation Pensions: Planning opportunities pre and post 31 December 2005

Author(s):  Stephen HEATH,  Jeremy HILL

Materials from this session:

Further details about this event:

 

Copyright Statement