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More information is available on the ATO’s website at www.ato.gov.au/ (search under ’paying benefits’). …
Generally, benefit payments are triggered due to a condition of release being met. The approved form auditor’s report states that the auditor’s procedures include testing “that no preserved benefits have been paid before a condition of release has been …
Conditions of release are listed in Schedule 1 and detailed in Part 6 of the SISR. …
Members need to reach their preservation age before commencing a transition to retirement benefit. This is age 55 for those born prior to 1 July 1960 and increasing up to age 60 for those born after 1 July …
Maximum payments exist for transition to retirement income streams (TRIS)s. …
ATO Taxation Ruling TR 2013/5 explains when a superannuation income stream commences and ceases and, consequently, when a superannuation income stream is …