Q: Assuming my SMSF today has an tax-free component of 40% of the total, and in the future I roll over an employer based super into my SMSF, does the tax-free component remain at 40% of the new total or does it have to be recalculated?
We are an information site rather than an advisory site, so we cannot provide specific advice on the component calculation, but we can provide you with general information on the question that you ask.
In short, the tax-free component is recalculated but the timing of this calculation depends on whether you take a lump sum or income stream.
The article SMSFs: What is the proportioning rule? will best assist you.
