Legacy Super Pensions: A New Window to Exit (Feb 25 Tax Update)

Relevant For:

Individuals with older super pension products, particularly those involving SMSFs.

Key Points:

  • Changes from 7 Dec 2024 allow a penalty-free exit from certain legacy pension products.
  • Option to withdraw funds fully, start a new income stream or shift to accumulation.
  • Social security treatment may change, so check before acting.
  • Reserve allocations differ under old and new rules in 2024–25.
  • Larger super balances could face extra tax under Division 296 from 1 July 2025.

Full Article:

Legacy pension arrangements that started before 20 September 2007 have long been criticised for limiting choice. Now, recent regulatory changes present a genuine opportunity for self-managed super fund (SMSF) members to re-examine – and potentially exit – these outdated products.

From 7 December 2024, individuals holding a

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