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Super news for December 2024

Legacy pension restrictions removed

At long last, SMSF members can now exit legacy pensions after proposed changes were given royal assent.

The Treasury Laws Amendment (Legacy Retirement Product Commutations and Reserves) Regulations 2024 were approved by the Governor General on 5 December.

From 7 December, legacy pension holders have five years within which to commute a lifetime, life expectancy and market-linked income stream started before 20 September 2007. Once commuted (stopped), they can move these pension amounts to cash, an accumulation account or start a new account-based pension.

Limitations on pension reserves have also been lifted. Those that support an income stream that no longer exists and are still allocated to the pension recipient will be exempt from the concessional and non-concessional contribution caps.

Learn more about the legacy pension relief.

Super retirement reforms on the way

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