SMSF’s paying pensions are tax free … provided they satisfy certain conditions One of the key attractions of superannuation, and SMSF’s in particular, is that once a fund commences paying pensions, the earnings of the assets used to support the pension payments become tax free. There are, however, a number of rules around this concession including: the member has satisfied a … Continue reading I’ve underpaid my SMSF pension – will my fund lose its tax free status?