SMSF trustees are the individuals who must make the final decision as to which exempt current pension income calculation a fund will use.

The lack of action in regards to an amnesty for legacy pensions may require SMSF members to use current laws allowing for an exit from market-linked pensions.

Claiming a death benefit cannot be paid as a pension with a reversion in place is a common myth that limits estate planning options.

The ability for SMSF members to receive the Commonwealth Seniors Health Card can be compromised by two common pension strategies.

Best practice dictates advisers adopt a conservative approach where an SMSF client is relying on ATO discretion regarding a minimum pension breach.