Monthly Archives: November 2017

Super Reforms: The Transfer Balance Cap and Death Benefit Pensions

In February 2017, the ATO released Draft Law Companion Guideline LCG 2017/D3 (This draft ruling has now been finalised as LCR2017/3). This Draft Guideline deals with the treatment of superannuation death benefit income streams under the $1.6 million pension transfer balance cap from 1 July 2017. From 1 July 2017 all pensions... Read More