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Pensions, SMSFs and the transfer balance cap

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Non Member Price: $28.00

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Published on 01 May 21 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article explores the implications of the indexation of the general transfer balance cap on 1 July 2021 for members commencing or receiving a retirement phase income stream from their self-managed superannuation fund. In particular, it analyses how the indexation of the general transfer balance cap impacts the calculation of a member’s personal transfer balance cap, as well as strategies to maximise the amount that can be transferred to tax-effective retirement phase income streams.

Author profile

Craig Day
Craig Day is the Head of Technical Services for Colonial First State and has over 25 years experience in the financial services industry. In his role, Craig is responsible for providing specialist technical support to financial advisers. Craig holds a Masters of Taxation (financial planning) and is a Fellow Member of the SMSF Association. - Current at 23 January 2026
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