According to AFR SMSF with at least one pensioner or allowance recipient before 28/3/18 will be exempt. So if you are not already in the pension or allowance phase you miss out.
According to the Tax institutes senior tax counsel it appears administratively complex and might encourage more gaming of age pension eligibility criteria.
According to super industry consultant Michael Rice "You'll still get all these unintended consequences brought out by a stupid policy"there is an article about these unintended consequences but it is behind a pay wall. Maybe someone would like to share.
