Paying and structuring benefits

Paying and structuring benefits

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  • Expiry Date: 1 April 2019
  • Duration: 90 minutes

1 Fundamentals
1.1 Introduction
1.2 Terminology
1.3 When can benefits be paid?
1.4 Preservation of benefits
1.5 Reading
2 Conditions of release (overview)
3 Dependants (for superannuation purposes)
3.1 Definition
3.2 Meaning of spouse
3.3 Reading
4 Conditions of release (in detail)
4.1 Death (compulsory cashing)
4.2 Special rules for pensions after death
4.3 Retirement
4.4 Terminal medical condition
4.5 Permanent incapacity
4.6 Former temporary residents
4.7 Attaining age 65
4.8 Temporary incapacity
4.9 Attaining preservation age
4.10 Release of money on compassionate grounds
4.11 Release of money on grounds of severe financial hardship
4.12 Release of benefits due to a release authority
4.13 Reading
5 Voluntary cashing of benefits
5.1 Introduction
5.2 Where member already has unrestricted non-preserved benefits
5.3 Condition of release — where cashing restriction is nil
5.4 Condition of release — where cashing restrictions are specified
5.5 Reading
6 Pensions
6.1 Introduction
6.2 Account-based pensions
6.3 Transition to retirement income stream
6.4 Commencement and ceasing of a pension for tax purposes
6.5 Older types of pensions
6.6 Market-linked pensions
6.7 Pension documentation
6.8 Special rules for pensions paid on death of a member
6.9 Automatically reversionary pensions vs ‘fresh’ pensions
6.10 Reading
7 Lump sums
7.1 Introduction
7.2 Lump sum documentation
7.3 Lump sum on partial commutation of ABP
7.4 Reading
8 Taxation of benefits
8.1 Introduction
8.2 Interests
8.3 Taxable and tax-free components
8.4 Proportioning rule
8.5 Tax on lump sum member benefits
8.6 Tax on pension member benefits
8.7 Death benefits
8.8 Tax on lump sum death benefits
8.9 Tax on pension death benefits
8.10 Tax on early release of super (benefits in breach of legislative requirements)
8.11 Tax on non-complying fund benefits
8.12 Whether CGT consequences arise for members receiving benefits
8.13 Reading
9 Special rules and strategies
9.1 Withdrawal and recontribution
9.2 Partial commutation of ABP and election to utilise low rate cap
9.3 Impact of superannuation benefits on social security entitlements
10 Appendix

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