ATO sheds light on CGT relief query with reversionary pensions

In a webinar held by the ATO this week, the ATO was asked whether an SMSF can apply the CGT relief where a member dies in 2016/17, and there’s a reversionary pension payable that will result in an excess transfer balance, even though the credit in the beneficiary’s account won’t arise until 12 months after the date of death?

Read the full article at SMSF Adviser.