Articles

In this article we address the question of 'how much' a client may invest in a lifetime income stream to achieve their goals. Catch up on part one where we explored the considerations as to which spouse should own the lifetime income stream. ...

Once eligible, it is common for a self-managed superannuation fund (SMSF) to commence paying a retirement phase income stream to a member, in order to start drawing down on retirement savings and access the exempt current pension income (ECPI) on fund earnings. This article will consider what happens to an...

Accumulation superannuation interests are taxed differently to pension superannuation interests. In addition, the tax-free and taxable components determine the tax payable when benefits are paid out from the fund. The trustee needs to keep track of the superannuation interests, and the tax-free and taxable components within each interest, to ensure...

This article takes you through some of the common applications of TRIS and highlights that TRIS can continue to add strategic value.They have been a powerful structure in financial planning since their advent in July 2005.  ...

A TRIS can be a useful tool for members of a SMSF who have reached their preservation age and wish to reduce their working hours without reducing their income. Like account-based pensions, a TRIS must meet minimum pension standards each year.  This involves taking the minimum pension payments each income...