Minimum pension standards | Accurium

Technical article
Each year that an SMSF is paying an account-based pension the minimum pension standards must be met, in form and effect, to meet the rules of being a pension, and for income to be claimed as exempt current pension income. This article discusses the details of the minimum pension standards which must be met each financial year.


This information is provided by Accurium Pty Limited ABN 13 009 492 219 (Accurium). It is factual information only and is not intended to be financial product advice, legal advice or tax advice, and should not be relied upon as such. The information is general in nature and may omit detail that could be significant to your particular circumstances. The information is provided in good faith and derived from sources believed to be accurate and current at the date of publication. While all care has been taken to ensure the information is correct at the time of publishing, superannuation and tax legislation can change from time to time and Accurium is not liable for any loss arising from reliance on this information, including reliance on information that is no longer current. We recommend that you seek appropriate professional advice before making any financial decisions.