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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
Photo of author, Suzanne MACKENZIE 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
Click here to expand/collapse more articles by Suzanne MACKENZIE.

 

This was presented at 39th South Australian State Convention: A Fine Blend - Barossa Valley .

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