*New* SMSF documentation for excess pension commutation

To help you support your clients with proactive compliance, we have prepared a new precedent, which the member of an SMSF and the trustee may execute, providing the evidence of the pensioner’s conscious exercise of their right to characterise any future additional payment as a partial commutation.

This new precedent, specifically for excess pension payment commutation, is now available in the SUPERCentral Tool Kit, and complimentary to all SUPERCentral members.