[The Auditors Institute Ltd]

Hello Erin

Thanks for the question.

Broadly speaking I agree with the comments above that when a pension (death benefits or non-death benefits) has not had a yearly minimum pension payment made, that based on the ATO’s view as expressed in TR 2013/5 the pension has effectively ceased for the year in which the minimum pension payment was not made.

This will necessitate starting a new death benefits payment in the next income year (or paying out a death benefits lump sum).

There is not a need to make a “catch up” pension payment in this scenario.

Best regards

The Auditors Institute