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 SMSF Core Course

Lump sums and accessing benefits

Lump sums and accessing benefits

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  • Expiry Date: 1 November 2020
  • Duration: 90 minutes

1 Fundamentals
1.1 Introduction
1.2 Terminology
1.3 Minimum benefits  
1.4 Preservation of superannuation and the payment standards 
1.5 Reading    
2 Voluntary cashing of benefits
2.1 Voluntary cashing and compulsory cashing 
2.2 Choosing to cash unrestricted non-preserved benefits         
2.3 Choosing to cash preserved benefits — condition of release with nil cashing restriction        
2.4 Choosing to cash preserved benefits — condition of release with cashing restriction
2.5 Reading    
3 Conditions of release (overview)        
4 Dependants (for superannuation purposes)    
4.1 What is the significance of a dependant?
4.2 Meaning of dependant under superannuation law     
4.3 Meaning of spouse
4.4 Reading    
5 Conditions of release (in detail)         
5.1 Death (compulsory cashing)
5.2 Special rules for pensions after death         
5.3 Attaining preservation age  
5.4 Retirement
5.5 Terminal medical condition 
5.6 Permanent incapacity         
5.7 Former temporary residents
5.8 Attaining age 65     
5.9 Temporary incapacity         
5.10 Release of money on compassionate grounds      
5.11 Release of money on grounds of severe financial hardship
5.12 Release of benefits due to a release authority       
5.13 Reading   
6 Pensions (brief signpost to next unit)
7 Lump sums  
7.1 Introduction
7.2 Lump sum documentation  
7.3 Lump sum benefits from full or partial pension commutations
7.4 Reading    
8 Taxation of benefits  
8.1 Overview   
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 

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