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Super Technical Updates
Yesterday we received welcome news that the previously announced Federal Budget measures had passed through the Senate, paving the way for Royal Assent.
The primary tax concession for an SMSF that pays a retirement phase pension is the partial or potentially full exemption from fund income tax (15%) on eligible assessable income. However, this is put at risk where the minimum pension standards are not satisfied. Find out how to help your clients meet this requirement.