General

Conditions of Release

Preservation age

Superannuation Benefit Component Calculator – ATO

SMSFD 2011/1 – Is benefit payable with a cheque or promissory note ‘cashed’ at the time the cheque or note is received by the member or beneficiary?

SMSFD 2010 D1 – SMSF – Can a benefit payable with a cheque of promissory note be ‘cashed’at the time the cheque or note is issued?

APRA Superannuation Circular No.I.C.1 – Minimum benefits standard

APRA Superannuation Circular No. I.C.2 – Payment Standards for Regulated Superannuation Funds

ATO - Changes to Super for Individuals

Reduction in the minimum payments amounts for account based pensions for 2011-12

Pensions

TR 2011/D3 Income tax: when a superannuation income stream commences and ceases

PAYG Payment Summary – Superannuation Income Stream

Minimum annual payments for Super Income Streams

Pension Valuation Factors for allocated pensions

Table of Life Expectancy – Payments commenced on or after 01/01/05

Payment factors for Market Linked Income Streams

Account Based Pensions

Pension Drawdown relief for retirees

Transition to Retirment Pension

Types of Retirement Income Products (including pension calculators)

Lump sum

PAYG Payment Summary – Superannuation Lump sum

Low rate cap amount

Untaxed plan cap amount

Super lump sum tax table

Rollover/Transfers out

ETP Rollover Statement

Request to transfer whole of balance of superannuation benefits between funds

ATO ID 2009/125 Disability superannuation benefit: rollover- commencement of an account based pension

Other

ATO ID 2011/83 Superannuation: death benefits dependant – former spouse – same sex relationship

ATO ID 2011/80 Unclaimed money: no contact between fund and member

ATO ID 2011/77 Payment of death benefit to former stepchild: meaning of ‘child’ and ‘dependant’

Superannuation technical questions 2011 6.3 Step children – do they remain a dependant of their step-parent in the certain circumstances?

ATO ID 2009/108 Disability superannuation benefit

SMSF and tax exemptions on pension assets

TR 93/17 Income Tax: Income Tax deductions available to super funds  (apportionment)

How your super payout is taxed