- The preservation rules, preservation age and conditions of release.
- How benefits can be paid, including lump sums and super income streams.
- The types of pensions that can be paid within an SMSF.
- Account-based pension requirements, including commutation rules.
- Transition to retirement income stream rules.
- Understanding the legacy pensions that continue to be paid from SMSFs.
- Understanding how a pension can cease.
- The transfer balance cap, transfer balance account and exceeding the transfer balance cap.
This course is current to July 2021.
Click here to view the changelog for the latest changes to each module within the course.
This course is provided by the Accountants Daily Knowledge Centre under license from Smarter SMSF Pty Ltd.
© Smarter SMSF Pty Ltd 2021 | ABN 40 623 209 021
Changes in circumstances may occur at any time and may impact on the accuracy, reliability or completeness of the information and we exclude liability for any decision taken based on the information shown in or omitted from the course and its materials. Smarter SMSF has taken reasonable care in producing the information found in this course at the time of writing.
Current as at July 2021