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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 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:
in this webclass, as these topics are dealt with in separate Accurium education events.
The format of the webclass will be: