Introduction

Below is a list of reference materials published by the Government (i.e. ATO or Treasury) on Super Reform changes:

• Super Reform Bills and Explanatory Memorandum      
• Treasury Website: Super Reforms Fact Sheets (Consolidated) (Google: Budget Fact Sheets)
• Legislation Website: Treasury Laws Amendment (Fair and Sustainable Superannuation) Regulations 2017 (In Force)
• Legislation Website: Treasury Laws Amendment (2017 Measures No. 2) Bill 2017 (Received Royal Assent on 22 June 2017)
• ATO Website: Transfer Balance Cap
• Law Companion Guidelines (Final): LCG 2016/8: Superannuation reform: transfer balance cap and transition-to-retirement reforms: transitional CGT relief for superannuation funds
• Law Companion Guidelines (Final):LCR 2016/9 Superannuation reform: transfer balance cap 
• Law Companion Guidelines (Final): LCR 2016/10 Superannuation reform: capped defined benefit income streams - non commutable, lifetime pensions and lifetime annuities
• Law Companion Guidelines (Final): LCR 2016/11 Superannuation reform: concessional contributions - defined benefit interests and constitutionally protected funds
• Law Companion Guidelines (Final): LCR 2016/12 Superannuation reform: total superannuation balance
• Law Companion Guidelines (Final): LCR 2017/1 Superannuation reform: capped defined benefit income streams - pensions or annuities paid from non-commutable, life expectancy or market linked products
• Law Companion Guidelines (Final): LCR 2017/3 Superannuation reform: Superannuation death benefits and the transfer balance cap
• Practical Compliance Guideline (Final): PCG 2017/5 Superannuation reform: commutation requests made before 1 July 2017 to avoid exceeding the $1.6 million transfer balance cap
• Practical Compliance Guideline (Final): PCG 2017/6: Superannuation reform: commutation of a death benefit income stream before 1 July 2017