My client’s husband died in March 2018. On his death, his account based pension automatically reverted to her. When will the value of this pension count towards her Total Superannuation Balance?

Your client became the “owner” of the pension on the day of her husband’s passing. This means the...

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My client’s wife died in August 2017. On her death, her acc based pension automatically reverted to him. When do I need to complete a TBAR to report the reversion of the pension and what do I show?

The TBAR system revolves around the reporting of “events”, hence the name “events-based reporting”.

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My client is currently in receipt of a transition to retirement income stream (TRIS). He will turn 65 next month. Does his TRIS automatically become an account based pension on his 65th birthday?

And is the minimum pension for the current year recalculated on his 65th birthday? ...

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