A Exempt current pension income
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If the fund has claimed an amount of exempt current pension income in respect of any pensions, other than those prescribed by the Income Tax Regulations where assets are fully segregated for all of the income year, has the trustee obtained the relevant actuary’s certificate or certificates required by sections 295-385 or 295-390 of the ITAA 1997 before the exemption can be claimed?
Pensions prescribed by regulation 295-385.01 of the Income Tax Assessment Regulations 1997 are:
- an allocated pension;
- a market linked pension;
- an account-based pension.
B Death or disability deduction
Is the fund or trust claiming a deduction for premiums for death or disability cover of a member under section 295-465 that requires an actuary’s certificate to be obtained?
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C If Yes, has the fund or trust obtained the relevant certificate?
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D Payments to contributing employers and associates
Has the fund or trust made a payment or transferred a benefit that is included in the assessable income of the recipient under section 290-100 of the ITAA 1997?
Print X in the appropriate box.