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Notes Online Home 2023 Super Schools Day 1 What's new for SMSFs and Super
Major changes affecting retirement phase pensions from 1 July 2023
This section of the notes examines major changes affecting retirement phase pensions from 1 July 2023, more specifically:
- The key features of the transfer balance cap rules – the background
- The impact of the indexed $1.9 million general transfer balance cap from 1 July 2023
- ATO makes changes to the reporting rules for SMSFs paying retirement phase pensions
- Reporting traps on a TBAR for SMSFs under the new reporting framework from 1 July 2023