January 1, 2020 @ 7:00 pm - January 1, 2030 @ 7:00 pm ACDT$275
This Module outlines the various components that make up a member’s superannuation interest and explains the preservation rules which determine when an SMSF trustee can release a member’s benefit. It outlines the various conditions of release which can be met to access superannuation benefits and any related cashing restrictions that are imposed to limit how much can be released or the form which the benefits must be paid from the SMSF.
This Module is a precursor to Module 7 which looks at the types of benefits a member can access.
On completing this module, participants should be able to:
- calculate a member’s tax-free and taxable components in an interest
- describe the various preserved benefits
- identify and discuss the various conditions of release that apply
- describe the cashing restrictions that apply to certain conditions of release.