There has been a significant amount of focus on the benefits of reversionary pensions since the ATO released draft tax ruling, TR 2011/D3. The ruling considers the issue of where a pension will cease in the event of death where there is no automatic reversion to a beneficiary. This reversion will only occur where either: … Continue reading »
Tag Archives: tr2011/d3
ATO / Contributions / Limited Recourse Borrowing Arrangements / Pensions / Professionals / SMSF / SMSF Compliance / Trustee education
Reflecting on SMSFs in 2011
As the 2011 year comes to a close, it’s a time to ponder where the SMSF industry has come from in the last 12 months and also where it is heading… This time last year, we had just seen the Government’s response to the Cooper Review, with many of these reforms now only 6 months … Continue reading »
Announcements / Estate Planning / Events / Pensions / Professionals / SMSF / SMSF Strategy
Announcing the SMSF InPractice Workshops
The SMSF Academy is pleased to introduce the October 2011 half-day SMSF workshops on Pensions and Estate Planning. These SMSF workshops will work through case studies to outline key issues and strategies in these topical areas, in particular in light of the ATO’s draft ruling TR 2011/D3, when a pension commences & ceases. Due to the workshop format, numbers are … Continue reading »
Announcements / Estate Planning / Events / Pensions / Professionals / SMSF / SMSF Strategy / Webinars
Register for anti detriment webinar
I am pleased to announce the next SMSF Academy InPractice webinar on “Using an anti-detriment strategy effectively within a SMSF”. This one (1) hour webinar will work through: How the anti-detriment tax saving amount is calculated, including discussing the ATO’s recent view’s on this matter; Why it’s now very important to consider claiming an anti-detriment payment … Continue reading »