- March 10, 2015
- Technically Speaking
- Income streams
Welcome to Issue 32 of Technically Speaking with the SMSF Association’s Superannuation Technical and Legal Advisor, Bruno Confalone.
In this edition of Technically Speaking, Bruno looks at minimum pension requirements, the failure to meet the minimum pension requirements and whether new pension documentation is required where the requirements are not met in one financial year but are met in the following year. Guidance from the ATO was obtained in relation to the last matter and their response is set out within this edition of Technically Speaking.
The contents of this resource are taken to be correct at the time of publication.
Disclaimer: Technical Papers contain factual information only and are prepared without considering particular objectives, financial circumstances and needs. The information provided is not a substitute for legal, tax and financial product advice. The information contained in this document does not constitute advice given by the SMSF Association to you. If you rely on this information yourself or to provide advice to other persons, then you do so at your own risk. The SMSF Association is not licensed to provide financial product advice, legal advice or taxation advice. We recommend that you seek appropriate professional advice before relying upon the information in this technical paper. While the SMSF Association believes that the information provided is accurate, no warranty is given as to its accuracy and persons who rely on this information do so at their own risk. The information provided in this paper is not considered financial advice for the purposes of the Corporations Act 2001. © SMSF Association