Assertion: partial commutation | /r/HasProperty | outlined in the ato’s view
Facets:
value: as per smsfd 2013/2
type: OTHER
Source sentences:
text: Therefore a lump sum payment arising from a partial commutation counted towards the annual minimum pension payment requirements as outlined in the ATO’s view as per SMSFD 2013/2 and SMSFD 2014/1.