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SMSF Transfer Balance Cap: Reporting & 2026 Indexation

4 Feb 2026 2:00PM – 3:15PM AEST
Expenses, tax and administration

$160.00 +GST

Audience

This training is recommended for all practitioners and advisers working with SMSFs and individuals who have superannuation, particularly in or approaching retirement.

Audience

Learning outcomes

On completion, participants will be able to:

  • Understand if and when the general transfer balance cap will index to $2.1 million from 1 July 2026.
  • Distinguish between the general transfer balance cap and personal caps.
  • Know what TBA events must be reported by 30 June 2026 to ensure compliance and correct indexation.
  • Identify and avoid common TBA reporting mistakes.
  • Understand the ATO’s process for excess transfer balance notices and the required follow-up actions.
Learning outcomes

Relevancy

This webinar will be presented live 4/02/2026.

Relevancy

CPD hours

If claiming CPD hours, this course provides 1.25 Legislated CPD hours, the breakdown is as follows:

  • Technical competence: 0.25 CPD hours
  • Regulatory compliance and consumer protection: 0.50 CPD hours
  • Tax (financial) advice: 0.50 CPD hours
CPD hours

Don’t risk costly errors, get the latest clarity on TBC reporting before indexation takes effect

Eight and a half years since the transfer balance cap regime’s introduction, questions and confusion around transfer balance account event reporting for SMSFs remain common, along with costly reporting mistakes that persist uncorrected. With the release of the December 2025 quarter National All Ordinaries CPI set to decide if the general transfer balance cap will index to $2.1 million from 1 July 2026, it’s never been more important to get reporting right.

This session will confirm whether the general cap will be indexed for the 2026–27 year and clearly lay out what this means for individuals with current transfer balance accounts, as well as those yet to commence their first retirement phase pension. We’ll unpick the distinction between the general and personal transfer balance caps and show how the two interact.

We will also examine what happens if a member exceeds their cap, how the ATO issues excess transfer balance determinations, who receives these notices, and the actions that must follow to rectify breaches

With 2026 indexation around the corner, you can’t afford to be caught out by TBC reporting mistakes. Join this webinar to get the clarity and confidence you need.

Registration includes:

  • 1.25 hour live online event with opportunity to ask questions of the presenter
  • 1.25 accredited CPD hours from the SMSF Association
  • Recording and materials available to access for x months after the event
  • Technical note and slides
Jason-circle

Presented by

Jason Hurst
Technical Superannuation Adviser
Accurium
Can't attend all sessions live?

It's ok, we provide recordings of all the live sessions so you can catch up later on at a time that suits you. You will have access to the slides and recordings for three months after each event.

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Terms and Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Accurium’s written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Accurium may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Accurium reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Accurium directly, with all requests to be considered on a case by case basis by Accurium in its absolute discretion. The General Terms and Conditions can be accessed here.