Closing your TAP account prior to the term end date
The Government has changed superannuation law to enable certain legacy retirement products to be commuted. The change, which applies to lifetime, life expectancy and market-linked pensions (also known as a term allocated pensions (TAPs)), provides individuals with the option to exit these products with effect from 7 December 2024.
Members who choose to commute their Term Allocated Pension account under this option can use the resulting capital to:
- start an account based pension,
- move to an accumulation account,
- rollover to another superannuation fund, or
- make a lump withdrawal from superannuation.
Note: those receiving a TAP as a result of the death of someone (usually their spouse) cannot retain the proceeds in an accumulation account.
To be eligible, the income stream must be commuted in full, and the commutation must be completed within a five-year period from 7 December 2024.
A TAP account can be closed by:
- Providing a signed super and pension withdrawal/rollover form
- Initiating a SuperStream rollover request via an external fund
Closing your TAP account at term end date
If your client’s TAP is due to end, they’ll receive a letter confirming the end date, and how the final pension payments will be calculated.