Harry Sander is divorced and retired but has a part-time job as a consultant earning $30,000 for working three months a year. He wants a stable income and identified a fixed-income investment that pays high interest. He can use any of the following tax structures, but which would be the most tax-effective for him?

Select one:

a.

Own it personally.

b.

Own it via company.

c.

Own via a superannuation accumulation fund.

d.

Own via a superannuation pension account (pension fund).