To assist retirees during COVID-19 crisis, the Government reduced the minimum annual payment required for account-based pensions and annuities, allocated pensions and annuities and market-linked pensions and annuities by 50% in the 201-20 and the 2020-21 financial years.
Superannuation and annuity providers calculate the minimum annual payment required at 1 July each year, based on the account balance of the member or annuitant. The 50% reduction will apply to the calculated minimum annual payment. If the member elects to withdraw the reduced 50% minimum pension this decision should be documented via a minute. If the member has already withdrawn above the minimum any deposits will be treated as a contribution and the normal contribution rules will apply.
On 6 March 2020, the government introduced a superannuation guarantee (SG) amnesty. The SG Amnesty …