SMSF – transition to retirement income streams

Issues an SMSF trustee needs to consider when commencing, running or stopping a transition to retirement income stream.

• Transition to retirement
• Commencing a TRIS
• Running a TRIS
• Ceasing a TRIS

This document provides information about issues you, as a trustee of a self-managed super fund (SMSF), need to consider when:

• commencing a transition to retirement income stream (TRIS)
• running a TRIS
• ceasing a TRIS

This information applies to taxed, complying super funds that commence a TRIS in the form of a pension (but not an annuity).

In this document, references to SMSFs include former SMSFs unless otherwise indicated.