This master class will take an in-depth look at the key technical issues concerning paying pensions from an SMSF.  The master class will cover recent ATO interpretations regarding pensions and the claiming of exempt current pension income, as well as legislative changes that affect the paying of pensions from SMSFs.  Also, the master class will deal with core pension issues, such as how the concept of a ”superannuation interest” affects drawing down savings through a pension.  The paying of pensions from an SMSF is a key facet in the lifecycle of an SMSF and is a must for SMSF advisers to master.