2014

Paying pensions from super funds

Source: New South Wales

Published Date: 22 May 2014

 

This presentation covers:

  • pension earnings tax exemption and proportioning for account based pensions:
    • refresher of rules
    • rulings and regulations clarifying when a pension exists for tax purposes
  • implications for previous uncertainties:
    • death
    • not meeting minimum
    • commutations
    • pension payments or lump sums for tax purposes?
  • other important strategies involving income streams.

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Author(s)

Individual Session

Paying pensions out of super funds

Author(s): Tim Sanderson

Details

  • Published By: Tim Sanderson
  • Published On:22 May 2014
  • Took place at:Doltone House, Hyde Park, Sydney

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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