Normal view MARC view ISBD view

Reversionary transition to retirement income streams / by William Fettes and Daniel Butler

By: Fettes, William.
Contributor(s): Butler, Daniel.
Series: Taxation in Australia.Publisher: Australia, The Tax Institute Edition: 52 (5), November 2017.Description: 270-271, 2 pages.Subject(s): Australia | Tax | Retirement | Income | Superannuation | Income Tax Assessment Act 1997 -- AustraliaOnline resources: Download from Online Journals Summary: Looks at new rules in Australia that govern when a transition to retirement income stream (TRIS) enters retirement phase. Discusses succession planning issues where the TRIS is reversionary, implications of TRISs being excluded from the retirement phase and requirements for qualifying for the current pension income exemption.
Item type Home library Call number Status Date due Item reserves
Article Article Australia
Available
Total holds: 0

Looks at new rules in Australia that govern when a transition to retirement income stream (TRIS) enters retirement phase. Discusses succession planning issues where the TRIS is reversionary, implications of TRISs being excluded from the retirement phase and requirements for qualifying for the current pension income exemption.

© 2017 Chartered Accountants Australia and New Zealand ABN 50 084 642 571 (CA ANZ).
Formed in Australia. Members of CA ANZ are not liable for the debts and liabilities of CA ANZ

Powered by Koha

Powered by Koha