The last few months have seen some dramatic developments in the superannuation pension rules. Defined benefit pensions will be off limits to self managed super funds (SMSFs) post 31 December 2005.
In addition a new style of pension is now available to SMSFs and significantly the rules applicable to those pensions which remain available will change as from 1 January 2006.
The primary focus of this seminar was to demonstrate by way of case studies the planning opportunities that apply to these changes.