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Managing the TBC & excess transfer balance tax
This article focuses on managing a member’s transfer balance cap (TBC) with a view to minimising excess transfer balance tax (ETB tax)
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Up-to-date, specialised strategy is core component of an SMSF professional’s arsenal. SMSF Adviser analyses and interprets regulatory and legislative changes to ensure the SMSF sector is kept informed on the tips, tools and best practice for serving SMSF trustees.
This article focuses on managing a member’s transfer balance cap (TBC) with a view to minimising excess transfer balance tax (ETB tax)
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