Notes Online
Welcome to Notes Online.
We offer chapters and articles for individual purchase and we hope you benefit from using our Notes Online.
Disclaimer
These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
Price
$24.20
Document Type
Article
Pages
11
Notes Online Home 2018 Super Schools Day 1 New developments affecting the payment of benefits from an SMSF
Recent developments affecting the conditions of release for cashing a member’s benefits
In this section of the notes, we look at the recent developments affecting the conditions of release for cashing a member’s benefits:
- The ATO’s recent compliance focuses on the early release of superannuation entitlements
- Accessing PBs and RNPBs for members who turn 57 during the 2019 income year – new preservation age
- Dangers with applying the ‘retirement’ condition of release for employees of family trusts and companies
- Recent developments for accessing superannuation benefits on ‘compassionate grounds’
- Other recent developments affecting the condititons of release for accessing superannuation benefits