Update to Cleardocs SMSF Deed
General provisions have been included in anticipation of the superannuation contributions-splitting legislation outlined above.
As outlined above, the current form of the regulations means contributions-splitting requests could not be processed until 1 July 2006 and requests in respect of contributions made between 1 January 2006 and 30 June 2006 could be made up until 30 June 2007.
Payment provisions in relation to the Transition to Retirement pensions have been included.
This means that there are now specific provisions pursuant to which any of the pensions available to a member may be paid as a transition to retirement pension.
The Product Disclosure Statement has been updated in accordance with the above changes and to provide updated information on the abolition of the superannuation surcharge on high income-earners.
Emily Millane
Lawyer
Phone: 03 9288 0555
Emily was admitted to practice in April 2009, and practises in the Taxation and Revenue and General Commercial teams.
Emily's areas of expertise include:
- drafting and reviewing contracts, shareholder and unit holder agreements, property development agreements, and fixed and discretionary trust deeds;
- taxation advice and litigation;
- statutory interpretation; and
- advising on trust law and general contractual issues.
The legal information and commentary on this site is general only. Documents ordered through Cleardocs affect the user's legal rights and liabilities. To assess their suitability for the user, legal accounting and financial advice must be obtained.
