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Pensions

Published Date: 2 Apr 2025

 

The Transfer Balance Cap (TBC) has been part of our SMSF lives for seven years now, however there are elements of how it operates that continue to be misunderstood, as well as opportunities that your clients may not be capitalising on. This session provided guidance on the operation of the TBC, including:

  • ATO reporting requirements
  • Indexation opportunities and tips and traps
  • The TBC on death – What do you need to be aware of, including consideration of the difference between reversionary and non-reversionary pensions; and
  • The impact of the legacy pension amnesty, and actions to be taken.

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research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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