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Notes Online Home 2019 Super Schools Day 2 Tax-effective pension planning strategies
Maximising the tax-free component of a pension interest during a property downturn
In this segment of the notes, we talk about maximising the tax-free component of a pension interest during a property downturn. In more detail:
• Background to the proportioning rule for super benefits
• Background to the Transfer Balance Cap rules
• The advantages of commuting a pension prior to a property downturn
• The benefits of increasing the tax free proportion of a pension where the pension is directed to an adult child
• Decision grid highlights the benefits of commuting a pension during a property downturn