Complexities and opportunities arising from the TBC increase

<p>SMSF specialist Jemma Sanderson delves into what impact the scheduled increase in the general transfer balance cap will have on pensions and contributions for SMSF clients. </p> <p>Jemma discusses with hosts Aaron Dunn and Miranda Brownlee some of the potential traps to be aware of where only part of the transfer balance cap has been used before 1 July this year and where clients have commuted pensions and started new ones.</p> <p>She also explains some of the outcomes that may arise if the contribution caps also increase and how this will interact with different caps and thresholds. </p>