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SMSF – transition to retirement income streams

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

Last updated 21 March 2019

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.