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  • Law companion rulings for super changes

    This information has been co-designed with industry representatives to support the super changes. 

    Finalised law companion rulings (LCRs) are public rulings; this means they provide you with binding protection if you rely on them in good faith.

    The following LCRs for super changes have been finalised:

    • LCR 2016/8 Superannuation reform: Transfer balance cap and transition to retirement: transitional CGT relief
    • LCR 2016/9 Superannuation reform: Transfer balance cap
    • LCR 2016/10 Superannuation reform: Capped defined benefit income streams: non-commutable, lifetime pensions and lifetime annuities
    • LCR 2016/11 Superannuation reform: Concessional contributions defined benefit interests and constitutionally protected funds 
    • LCR 2016/12 Superannuation reform: Total Superannuation balance
    • LCR 2017/1 Superannuation reform: Capped defined benefit income streams: pensions or annuities paid from non-commutable, life expectancy or market-linked products
    • LCR 2017/3 Superannuation reform: Superannuation death benefits and the transfer balance cap 

    More information

    A range of advice and guidance products and resources are available to guide you through the changes.

      Last modified: 19 Feb 2018QC 51933