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The ATO in SMSFD 2013/2 confirmed that an account-based pension can be partially commuted to a lump sum to enable a member to take advantage of their low rate cap. (The low rate cap for the 2014/15 financial year is $185,000). However, the ATO in paragraph 11 [read more]
Some advisers may have previously recommended that there are opportunities to continue paying a pension following a member’s death to their deceased estate. However, ATO ID 2014/2 provides a real hurdle to this strategy! (Note that this has been a somewhat busy time for the ATO and interpretative decisions regarding pensions. The ATO also recently [read more]
The ATO recently released an important draft tax ruling TR 2013/D7 (‘D7’) that focuses on the apportionment of expenses incurred by a superannuation fund where a fund derives both assessable and non-assessable income. D7 is proposed to take effect from 1 July 2014 and then supersede TR 97/13 which currently provides guidance on apportioning expenses. [read more]
Introduction In recent times we have seen significant changes to the rules surrounding pensions. At last, these rules appear to be reasonably settled with the finalisation of TR 2011/D3 (in the form of TR 2013/5 and SMSFD 2013/2) and the expanded income tax regulations (refer to regs 307-125.02 and 995-1.01 of the Income Tax Assessment [read more]
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