Budget 2009 - What Remains Unchanged?

The good news is that the following are unchanged:

• Account-based pensions
• Transition to retirement pensions (aka T2R, TRIS etc)
• Supergearing
• Tax treatment of pensions and lump sums – including the “NANE” status of pension payments and lump sums received after age 60 by super investors
• Dividend imputation system as it applies to super funds
• The choice of pension or lump sums from super funds
• No entry requirements for super investors into SMSFs – such as licensing or training.