Law Companion Ruling

LCR 2016/12W

Superannuation reform: total superannuation balance

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Notice of Withdrawal

Law Companion Ruling LCR 2016/12 is withdrawn with effect from 4 November 2026.

1. The Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 introduced the concept of an individual's total superannuation balance. LCR 2016/12 sets out the Commissioner's views on how an individual's total superannuation balance is calculated from 30 June 2017.

2. The Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 changed how an individual's total superannuation balance is calculated from 30 June 2026 onwards. LCR 2016/12 is therefore withdrawn.

3. To the extent that the views in LCR 2016/12 remain relevant under the amended legislation, they have been incorporated into draft Taxation Ruling TR 2026/D3 Total superannuation balance.

Commissioner of Taxation
3 November 2026

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

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References

ATO references:
NO 1-13FM7710