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Notes Online Home 2021 Super Schools Day 1 What’s new for SMSF’s
Latest developments affecting pensions
These seminar notes will address the latest developments affecting pensions, under the following headings:
- General Transfer Balance Cap (‘TBC’) indexed to $1.7 million from 1 July 2021
- Proposed changes to the pension earnings exemption from 1 July 2021
- Dealing with the current disposal of assets for SMSFs that chose CGT relief in 2017
- Government extends existing drawdown relief for Account-Based Pensions (‘ABPs’)
- The latest guide to accessing social security entitlements for clients in pension phase