SMSFs with both accumulation and pension-phase interests will suffer more significant disadvantageous tax implications from failing to meet the minimum pension requirement.

Advisers and trustees should reconsider whether or not to make a pension reversionary given the current parameters of the superannuation system.

Government plans to commence an amnesty on the rollover of legacy pensions is being held back by loose ends only it can address.

It is most important for trustees to ensure the minimum drawdown amount is met for any death benefit pensions operating within an SMSF.

SMSFs low on cash can borrow to make minimum pension payments, but should be looking at why there was a shortfall in the first place.