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Retirement planning

Transition to retirement (TTR) explained

Donmont Capital · Financial advice for Australians

You don’t have to stop working to start accessing your super. A transition to retirement (TTR) strategy lets you draw an income from your super while you’re still working, once you’ve reached your preservation age — which is now 60 for everyone. Used well, it can boost your super or ease you into part-time work. Used carelessly, it can cost you.

How a TTR pension works

You start a TTR income stream from your super and draw between 4% and 10% of the balance each year, while still receiving your salary and super guarantee. You keep working; you just top up (or replace part of) your income from super.

The two classic uses

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The catch most people miss

Since 1 July 2017, earnings inside a TTR pension are taxed at 15% — they are not tax-free like a full retirement-phase account-based pension. That removed a big chunk of the old TTR tax benefit, so a TTR strategy today is mostly about the salary-sacrifice mechanics and flexibility, not tax-free earnings. Whether it stacks up depends heavily on your income, tax rate and balance.

TTR is genuinely one of the fiddlier strategies in super. The contribution caps, your marginal tax rate, the 15% earnings tax and your cashflow all have to line up. Getting it wrong can leave you worse off than doing nothing.

Is a TTR strategy right for you?

It tends to suit people aged 60+ who are still working, have a reasonable balance, and either want to salary sacrifice harder or reduce their hours. The only way to know if the numbers work for you is to model it — which is exactly what a complimentary Donmont review will do before you commit to anything.

Frequently asked questions

What is the preservation age for a TTR pension?

Preservation age is now 60 for everyone (anyone born after 30 June 1964). Once you reach 60 you can start a transition-to-retirement income stream while still working.

Is a TTR pension tax-free?

The income you draw over 60 is generally tax-free, but the investment earnings inside a TTR pension are taxed at 15% - unlike a full retirement-phase account-based pension, where earnings are tax-free.

Is a TTR strategy still worth it?

It can be, mainly as a salary-sacrifice and wind-down tool rather than for tax-free earnings. Whether it benefits you depends on your income, tax rate, balance and cashflow, so it should be modelled before you start.

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Sources & important information

General advice warning. This information is general in nature only and does not take into account your objectives, financial situation or needs. It is not personal financial advice. Before acting on it, consider whether it is appropriate for you and read any relevant Product Disclosure Statement (PDS) and Target Market Determination (TMD). Consider seeking personal advice from a licensed financial adviser. Donmont Capital is an Authorised Representative (No. 1302126) of Gill & Co Advisory Pty Ltd (AFSL No. 551560).

Sources. Figures referenced are drawn from recognised public sources including the ASFA Retirement Standard, the Australian Taxation Office (ATO), APRA and ASIC’s Moneysmart. All figures are indicative and current only as at the periods stated; superannuation rules, thresholds, balances and returns change over time. Verify current figures with the original source before relying on them.

Calculators & estimates. Any calculator or projection here is a simplified estimate for general illustration only, relies on assumptions that may not reflect your situation, and is not a guarantee of future outcomes.

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