SMSF toolkits

SUPERCentral's FAQ Guide to Pension Roll Back - if you would like to know what the difference is between a roll back, rollover, and a cash out, if there are any tax consequences to the fund on roll back , or what happens to the tax free portion of the pension on rolling back - you will find answers to these important questions here.

This template will permit an account based pension or a transition to retirement pension to be completely rolled back to accumulation phase. The pension is fully commuted and the commutation amount is applied to an accumulation account.

This document permits an account based pension or a transition to retirement pension to be partially rolled back to accumulation phase. The reduced balance of the superannuation interest will continue to support the pension.