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So many changes to pensions: How will you see the wood for the trees? paper

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Published on 18 May 17 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • what increases or decreases a person’s transfer balance account?
  • increases in the transfer balance account
  • decreases in the transfer balance account
  • transition to retirement income atreams
  • death benefit pensions and the transfer balance cap.

Author profile

Graeme Colley
Photo of author, Graeme COLLEY Graeme Colley is a well-known figure in the SMSF community with a long-standing reputation as an accomplished educator, technical expert and advocate for the sector. He is currently an ambassador for the Auditors Institute and Executive Education Facilitator with the AGSM at the University of NSW. He brings over 30 years of taxation and superannuation experience gained from a wide range of senior positions in the public and private sectors. Graeme contributes to many industry publications and is a joint author of the CCH Master Financial Planning Guide and Financial Planning in Australia. In addition to his work with the UNSW, his academic teaching experience extends to the Master of Commerce (Financial Planning) at the University of Western Sydney. Graeme is a qualified SMSF Specialist Advisor (SSA) and a Member of the Chartered Accountants Australia & New Zealand (CAANZ). Graeme's current roles: -Consultant & Ambassador for the Auditors Institute -Executive Education Facilitator with the AGSM at University of NSW - Current at 28 January 2026
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This was presented at NSW 10th Annual Tax Forum .

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