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 SMSF Core Course



CLICK HERE to register for the next four SMSF Strategy Seminars and save $120 or more per attendee.

All delegates must be registered to be able to see training and to be eligible to receive CPD hours and not to breach copyright law.


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

1 Fundamentals
1.1 Introduction
1.2 Terminology and scope of these notes       
1.3 Eligibility for pensions       
1.4 What is a pension under superannuation law?          
1.5 Special rules for pensions paid on the death of a member   
2 Account-based pensions      
2.1 General overview   
2.2 Definition of pension and ABP       
2.3 How good do pension documents have to be?       
2.4 Meaning of commutation for ABPs and TRISs         
2.5 Minimum annual payments 
2.6 Reading    
3 Transition to retirement income streams         
3.1 Overview of TRIS features  
3.2 Rationale for and usefulness of a TRIS + no more pension exemption for TRIS assets, starting 1 July 2017   
3.3 Definition  
3.4 Whether a TRIS converts automatically to an ABP on a relevant condition of release occurring          
3.5 Salary sacrifice or personal deductible contributions with a TRIS or ABP      
3.6 Reading    
4 Full and partial commutations of ABPs and TRISs      
4.1 Introduction
4.2 Full commutations result in lump sums for super and tax purposes  
4.3 Partial commutations result in lump sums for super purposes and for tax purposes will change from 1 July 2017          
5 Commencement and ceasing of a pension for tax purposes   
5.1 ATO view on commencement of a pension  
5.2 ATO view on cessation of a pension
6 Transfer balance cap
6.1 Introduction
6.2 Introducing new terminology to support the transfer balance cap — what is retirement phase?
6.3 Transfer balance cap          
6.4 What is the amount of the cap for a person?
6.5 Transfer balance account, credits and debits
6.6 Excess transfer balance earnings and excess transfer balance tax   
6.7 Managing the TBC 
6.8 Special events and modifications to the TBC
6.9 Reading    
7 Special pension rules
7.1 Reversionary pensions (automatically reversionary pensions)
7.2 Commencing a pension that ‘cherry picks’ from preserved benefits  
7.3 Reading    
8 Older types of pensions       
8.1 Introduction
8.2 Market linked pensions      
9 Impact of superannuation benefits on social security entitlements       
9.1 Age pension
9.2 Commonwealth Seniors Health Card

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