An SMSF must have an actuarial certificate to claim exempt current pension income via the proportionate method, says a leading ...
Advisers should be aware of the difference between TRIS in pension and TRIS in retirement phase, says a leading superannuation ...
A notice of intent to claim a deduction for a personal superannuation contribution can be impacted if it is not ...
A reversionary pension must satisfy minimum pension requirements irrespective of whether it was paid to the deceased or the reversionary ...
The inheritance of a reversionary pension is a trigger event for the beneficiary’s transfer balance cap if they are not ...
The SMSF Association has urged the government to allow a pension reserve to be exited where the recipient had died.
The proposed Division 296 tax will see a change in the definition of total superannuation balance, says a leading industry ...
“Good pension paperwork” is essential when electing for a reversionary pension, says a legal expert.
It’s important to distinguish between the rules around legacy pensions and the ability to commute them with the introduction of ...