Super pensions for SMSFs: a tax revolution in the 21st century paper

Published on 07 May 05 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Superannuation pensions are here to stay offering a combination of tax and succession planning opportunities unrivalled by other wealth creation alternatives. This paper puts superannuation pensions in context and explores how they work in practice, in particular from a self managed superannuation fund perspective.

• What pensions can SMSFs provide?
• 10 May/24 June/20 September 2004 changes?
• Market linked pensions; how do they work?
• Do binding death benefit nominations apply to pensions?
• Issues for recontribution strategies
• How do you split super pensions?
• Impact of 'choice of fund' for SMSFs.

Author profile

Suzanne Mackenzie CTA

Suzanne is a Barrister specialising in financial services, superannuation, trusts and equity, taxation and general corporate and commercial matters work. Suzanne has a great depth of knowledge and experience in superannuation law and takes a keen interest in the latest changes and trends affecting the industry – having done so for more than 30 years. She acts for trustees of large industry and retail funds as well as public sector funds and also regularly acts in relation to smaller individual claims and matters affecting SMSFs. - Current at 11 July 2022

More by Suzanne MACKENZIE

• Trends in court decisions affecting the Superannuation industry paper - 07-October-2021
• Plenary 4: Superannuation – Life and death in the brave new world paper - 16-November-2017
• Things you haven’t thought to do with super paper - 05-May-2016
• Reducing de facto death duties on the payment of superannuation death benefits to adult children paper - 19-June-2014
• Reducing de facto death duties on the payment of superannuation death benefits to adult children paper - 26-March-2014
• SMSF's and old age: Why all good things must come to an end paper - 02-May-2013
• The role of super in estate planning and issues upon death paper - 20-October-2011
• Dying for super paper - 15-October-2010
• What you need to know from Cooper, Henry and more paper - 30-July-2010
• Superannuation and real property paper - 06-May-2010
• Superannuation - related trusts and unit strategies paper - 18-September-2007
• Simpler super - getting it in paper - 04-May-2007
• Structures - retirement and superannuation - 01-July-2002
• Funding of SMSFs - 20-June-2002
• Structures - retirement and superannuation - 14-March-2002
• Self managed income streams - 20-November-2001
• Self managed income streams - 19-October-2001
• Pension and Estate Strategies - 03-May-2001
• Superannuation today and tomorrow - 10-June-1999
• Superannuation: choice of funds - 30-April-1998

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