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Account-based Pensions and the New Medical Release Condition


These pensions are fully commutable.

Commutations of Account-Based Pensions under the New Release Condition and the Minimum Pension Amount


Under the rules which apply from 1 July 2007, these pensions must pay a minimum payment in each financial year.

10% Pension Limit of Transition to Retirement Pensions


Where a member who is receiving a transition to retirement pension satisfies the Terminal Medical Release Condition, the pension immediately changes to an account-based pension.

What Happens to a Transition to Retirement Pension When the Member Reaches Age 65 or Retires Before Reaching Age 65?


The design of the new pension arrangements indicated that in this situation the transition to retirement pension simply transforms into an account-based pension.

SMSF Do and Don't Pocket Guide


Superannuation and taxation legislation imposes many complicated restrictions on superannuation fund trustees.