Your guide to tax treatment of super payments

Technical resource

We all work towards building up our super fund during our working lives, but what are the implications of your clients taking super payments before they reach retirement age?

There are a number of reasons your client may be withdrawing money from a super fund, so having a good understanding of the tax implications is imperative. This tech update provides an overview of how withdrawals and payments from the superannuation environment are taxed and illustrates this with a number of relevant examples.

Download "Tech update: your guide to tax treatment of super payments".

Contact BT Technical Services for more information

When your client has an SMSF, you may need to consider whether they want to continue to maintain their SMSF in retirement and how their Trust Deed is set.
One of the main reasons an individual would use an SMSF is for estate planning which can offer greater flexibility to beneficiaries than is available in a public offer fund.
Technical resource
An outline of what is assessed in the assets test and income test. All assets that the client has are assessable under the assets test.
Technical resource