Insights / May 21st, 2018

SMSF Income Stream Guide - Edition 2

This year Peter Slegers, Joshua Pascale and Daniel Marateo of Cowell Clarke released the second edition of the SMSF Income Stream Guide.

Published by the Tax Institute, the SMSF Income Stream Guide is a unique national publication that comprehensively reviews the superannuation, tax and general law issues relating to the commencement, maintenance and ultimately the cessation of SMSF income streams. It is the definitive text for professionals dealing with SMSF income streams.

The Guide addresses a number of topical issues, including:

  • strategies and pertinent issues in dealing with the transfer balance cap measures;

  • pre-1 July 2018 CGT choices;

  • pre-commencement planning and “best practice” pension terms and documentation;

  • strategies for obtaining optimal taxation outcomes in the fund;

  • death benefit planning for income streams, including reversionary pensions, binding death benefit nominations and associated tax and commercial issues; and

  • broader succession planning issues relevant to SMSF income streams, such as the interface of pension commencement and cessation with wills and testamentary trusts.

The discussion in the Guide is supplemented by numerous case studies, practical tips and a reference guide with sample documents and other useful information.

This year the Stream Guide is available as an online subscription and can be purchased through the Tax Institute’s website - click here.