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14 Jan 2022

Allocating from an unallocated reserve to a member in an SMSF: which member account can the allocation be made to?

The ATO’s view on the use of reserves in an SMSF is outlined in their Regulator’s Bulletin, SMSFRB 2018/1 ‘The use of reserves by self-managed superannuation funds’, which was published on 15 March 2018.

13 Jan 2022

Dealing with legacy pensions – do you have time to wait for the 2-year exit measure?

The number of SMSFs with a member being paid an old legacy pensions continues to fall and with the budget announcement of a two period for SMSF members with these old pension to exit, there may not be many, if any, left in five years.

7 Dec 2021

No rollover options for SMSF defined benefit members

For those SMSFs that have a member with a legacy complying defined benefit pension, a wind up of the SMSF will require them to rollover their pension to either an APRA regulated fund that provides a complying pension or to an institution that provides a retail annuity.

20 Dec 2019

Why defined benefit pensions are not 100% tax exempt

Unlike most pensions in a self-managed superannuation fund (SMSF), the income earned on assets supporting a defined benefit pension is not necessarily 100% exempt from income tax.

19 Dec 2019

Commuting complying defined benefit pensions in SMSFs

This article discusses the options available to members (and their advisers) who have a complying defined benefit pension in their SMSF and find they are required to change this arrangement. This article in particular considers complying defined benefit pensions in the SMSF that are lifetime complying pensions and life expectancy complying pensions.

10 May 2019

What is a defined benefit pension and actuarial requirements

Defined benefit pensions require an actuary’s statement of adequacy opinion each year. This opinion will state whether, in the actuary’s opinion, there are sufficient assets on an ‘average’ Best Estimate basis (50% probability) backing the defined benefit pension to meet all future liabilities. The actuary will also issue a ‘High Probability’ adequacy opinion for Centrelink purposes.