Decision charts making sense of the superannuation reforms | Accurium

Decision charts making sense of the superannuation reforms

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 $1.6m 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.