CPD+

Paying a pension from an SMSF

$180.00 +GST

In stock

Presented By
Mark Ellem
Head of Education
Accurium

This on demand webclass allows you to learn in your own time at your own pace and provides you with 2.5 CPD hours.

A learning guide, slides, case studies and recording will be provided to assist in the on demand learning experience. There is also an assessment available that will provide you with an official CPD certificate upon successful completion.

The goal for many SMSF members is to build their retirement nest egg during their working life such that they can enjoy retirement. An important aspect of such a strategy is drawing an income stream or pension from their fund. However, to enjoy the associated tax concessions and benefits associated with an SMSF paying a pension, there are specific rules that must be followed. Failing to meet these standards can be costly, to the member and the SMSF. 

In this webclass we will focus on the rules for an SMSF commencing and maintaining a pension, including a review of the ATO’s ruling TR 2013/5: when a superannuation income stream commences and ceases. 

Please note, there will be no in depth consideration of: 

  • Exempt current pension income; or
  • Transfer balance account reporting 

in this webclass, as these topics will be dealt with in separate Accurium education events. 

SMSF Association Accredited Educator Logo 2020

 

Disclaimer
The information for this on demand education has been prepared by Accurium Pty Ltd ABN 13 009 492 219 (Accurium) and is protected by copyright under the Australia Copyright Act 1968. You may not copy, reproduce, distribute, publish, display, perform, modify, create derivative works, transmit, or in any way exploit any such content, nor may you distribute any part of this content over any network, sell or offer it for sale. Only the person purchasing access to this on demand education may access the content. In the event of unauthorised access any additional person(s) may be held liable for additional fees associated with accessing this on demand education. Accurium reserve the right to charge any unauthorised person(s) who access this on demand education without purchase.