Super Funds

Transition to Retirement: Is Your SMSF Ready for It?

Though the advised age of retirement is 65 years old, still many people over the age of 65 are still working – either full-time or part-time. At the same time, there are many people under 65 who would like to transition to retirement early, because they have saved enough in their retirement fund.

The question is, how do we best prepare for this transition? Is it possible to access our superannuation savings even though we are still working? What are the steps that we can take in order to continue working and still access our superannuation benefits?

In order to answer these questions, we must first learn about transition to retirement. It is a program that allows people who have reached their retirement age, to continue working and at the same time reap the benefits from their superannuation fund. For them to access their benefits they must draft their non-commutable superannuation income streams. This is called transition to retirement streams.

There are rules to follow regarding your transition. These are as follows:

• You are allowed to shorten your working hours yet maintain your income. You can do this by adding together your income from your part-time job with your income stream from the benefits from your superannuation fund.

•You can either withdraw money from your super fund in a lump sum, or through a steady stream of income.

Taxes still apply to your retirement income streams when you are less than 60 years of age. The typical tax rate is 15 percent. Your income from your part-time job will also be taxed at the marginal tax rate.

Once you are 60 years or older, no tax will be charged for your superannuation income stream.

Not all super fund services offer a non-commutable income stream. This is because it is optional for superannuation funds to offer this to their members. However, if you are convinced that transition to retirement is the best option for you, you can move your super fund from one service to another. Many people also choose to manage their super fund themselves. This is called self-managed super fund (or SMSF). However, you might need a professional to aid you in accomplishing this step.

Before deciding if this will be beneficial for you and your circumstance, it is best that you talk to a professional. Experts are knowledgeable and are aware of the ever-changing rules and regulations that apply to transition to retirement. You may choose to inquire from financial planners, lawyers, auditors, or accountants that specialize in superannuation.

Please note that all numbers in this article were accurate at the time of writing but may have changed in the meantime and should be verified independently.