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Notes Online Home 2017 Super Schools Day 1 Dealing with the new pension reforms
Changes for SMSFs paying a TRIS from 1 July 2017 – traps for the unwary
In this segment of the notes, we discuss changes for SMSFs paying a TRIS from 1 July 2017 – traps for the unwary:
- Removal of the pension earnings exemption related to TRIS assets from 1 July 2017
- Recent changes ensure the pension earnings exemption applies to an ‘Exempt TRIS’ from 1 July 2017