The incoming superannuation reforms are complex and multifaceted. These flow charts set out the key decision paths for SMSF trustees such as how to comply with the new $1.6 million transfer balance cap and CGT relief rules. They are based on legislation and the ATO’s draft law companion guide LCG 2016/D8 and LCG 2016/D10.
For more information on Accurium and the superannuation changes, visit their website.
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