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Notes Online Home 2019 Tax Schools Day 1 What’s new for individuals
New reporting traps for superannuation pensions under the recent reforms
In this section of the notes we will discuss the new reporting traps for superannuation pensions under the recent reforms. In more detail:
• The tax treatment of superannuation pensions
• The defined benefit income cap for CDBISs
• The reporting requirements on the 2019 ‘I’ return for CDBISs – Item 7 and Item T2
• Changes for CDBIS PAYG payment summaries