Superannuation 2017

Transfer balance cap: post-30 June 2017 issues

Source: Taxation In Australia Journal Article

Published Date: 1 Dec 2017


The introduction of the transfer balance cap measures led to a frantic amount of activity for self-managed superannuation fund advisers and their clients in the lead up to 1 July 2017. With the pre-1 July 2017 planning and compliance activities now in the rear-view mirror, this article seeks to demonstrate that it is an opportune time for advisers to consider the ongoing issues associated with the transfer balance cap regime. Due to subsequent legislative developments and ATO pronouncements, transition to retirement income streams, broader succession planning issues and dual fund strategies have become key areas of focus. While there is a need for further clarification and potentially for legislative refinement in some areas, it is clear that the transfer balance cap measures are here to stay for the foreseeable future.

Author Profile
Peter Slegers CTA

Author Profile
Daniel Marateo

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Superannuation 2017

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