The transitional CGT relief in the superannuation reform allows an SMSF to reset the cost base of any assets reallocated or re-apportioned from retirement phase to accumulation phase to comply with the transfer balance cap or new transition to retirement pension arrangements. The relief applies where the re-allocation or re-apportionment occurred between 9 November 2016 … Continue reading Just in the knick of time! Deciding whether to apply the super reform CGT relief