As of 1 January 2015, the normal deeming rules were extended to superannuation account based income streams.  This means that all financial assets are assessed under the same rules. Account based income streams (a typical SMSF pension) held by pensioners prior to 1 January 2015 will continue to be assessed under the existing rules unless … Continue reading Deeming rules changes and rate changes effective 1 January 2015 and 1 March 2015