2014

Pension Exemption Latest

Source: Western Australia

Published Date: 13 May 2014

 
The operation of the pension exemption within superannuation has had a tumultuous history in recent times. ATO guidance, lobbying from industry and a change in the law has providing a complex landscape for practitioners to navigate. This event outlined:
  • the final ruling released by the ATO with respect to pensions commencing and ceasing (TR 2013/5) and what it actually means to your clients
  • the new law with respect to the application of the pension exemption to benefits upon the passing of a member
  • other issues to consider when applying the pension exemption and reviewing client strategies.

Pension exemption latest

Author(s): Jemma Sanderson
Materials from this session:

Details

  • Published On:13 May 2014
  • Took place at:Online

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.

Tags

2014

Share this page