The government has released exposure draft regulations aimed to complement the recently enacted reforms Superannuation reform package – regulations. The submissions are open until February 10. Super changes you need to be prepared for Super changes you need to be prepared for prepared for for The exposure drafts also include regulations in respect of the Superannuation (Objective) Bill 2016 that specify the subsidiary objective of the superannuation system.
The ATO has released drafts of the following law companion guidelines (LCGs) outlining how the Commissioner will apply the new superannuation laws:
Superannuation reform: transfer balance cap and transition-to-retirement reforms: transitional CGT relief for superannuation funds (LCG 2016/D8)Superannuation reform: transfer balance cap (LCG 2016/D9)Superannuation reform: defined benefit income streams – non commutable, lifetime pensions and lifetime annuities (LCG 2016/D10)Superannuation reform: concessional contributions – defined benefit interests and constitutionally protected funds (LCG 2016/D11)Superannuation reform: total superannuation balance (LCG 2016/D12)Superannuation reform: defined benefit income streams – pensions or annuities paid from non-commutable, life expectancy or market-linked products (LCG 2017/D1)
Tax & Super Australia is presenting a webinar titled “SMSF changes: Where are we now”, which will cover all the relevant superannuation changes, including changes to the contribution rules, pension changes and tax reforms. To be presented on February 8, the update will also look at:
the new rules commencing on July 1, 2017what you need to do before thenthe best approaches to managing fund’s compliance in the future.
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