Pensions, actuarial certificates and the super reforms | Accurium

Approaching 1 July 2017 there is much to understand around pension assets in SMSFs. This webinar explores the decisions Trustees need to make to apply the CGT relief and comply with the transfer balance cap prior to 1 July 2017. We also discuss what it means to commence or cease a pension as this will be more important than ever under the new super reforms. Then examine how this affects the tax exempt percentage calculation for claiming exempt current pension income in the annual return.