PAR 0.00% 34.5¢ paradigm biopharmaceuticals limited..

A good summary poolboy, but I would like to suggest a small...

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    A good summary poolboy, but I would like to suggest a small correction and further elaboration regarding the tax on an SMSF. The rate of tax is only 0% on income recieved from assets (or more commonly the proprtion of assets) supporting retirement phase pensions. This means that even if you are over 60 and retired the SMSF will still be taxed at normal rates unless you start paying a pension. With the 0% tax rate only acheivable if the entirety of the SMSF is in pension mode. Also noting that there is a $1.6M lifetime cap (indexed) per member that they can transfer from accumulation phase to pension phase.
 
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