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SMSF Transfer Balance Cap: Reporting & 2026 Indexation

Recorded 4 February 2026. With the release of the December 2025 quarter National All Ordinaries CPI set to decide if the general transfer balance cap will index to $2.1 million from 1 July 2026, it’s never been more important to get reporting right.

With 2026 indexation around the corner, you can’t afford to be caught out by TBC reporting mistakes. Join this webinar to get the clarity and confidence you need.

Recorded 4 February 2026

Eight and a half years since the transfer balance cap regime’s introduction, questions and confusion around transfer balance account event reporting for SMSFs remain common, along with costly reporting mistakes that persist uncorrected. With the release of the December 2025 quarter National All Ordinaries CPI set to decide if the general transfer balance cap will index to $2.1 million from 1 July 2026, it’s never been more important to get reporting right.

This session will confirm whether the general cap will be indexed for the 2026–27 year and clearly lay out what this means for individuals with current transfer balance accounts, as well as those yet to commence their first retirement phase pension. We’ll unpick the distinction between the general and personal transfer balance caps and show how the two interact.

We’ll also examine what happens if a member exceeds their cap, how the ATO issues excess transfer balance determinations, who receives these notices, and the actions that must follow to rectify breaches.

Total 1.25 CPD Hours

On completion, participants will be able to:

Understand if and when the general transfer balance cap will index to $2.1 million from 1 July 2026.
Distinguish between the general transfer balance cap and personal caps.
Know what TBA events must be reported by 30 June 2026 to ensure compliance and correct indexation.
Identify and avoid common TBA reporting mistakes.
Understand the ATO’s process for excess transfer balance notices and the required follow-up actions.

Jason Hurst

Technical Superannuation Adviser

Jason is an experienced commentator, presenter and writer on superannuation and retirement. He specialises in breaking down complex technical concepts for professional advisors and their clients.

He has over 20 years’ experience in the wealth and retirement sectors, working with accountants and advisers to build their technical skills in superannuation, retirement, Insurance, social security and age care, and enjoys helping to provide the tools to articulate these concepts in a simple and easy to follow way to clients.

Jason also works with the Financial Advice Association Australia (FAAA) as a subject matter expert for the CFP Capstone certification and a technical student mentor to those undertaking the CFP courses.

He has a Bachelor of Economics from the University of Newcastle, is a SMSF Specialist Advisor, and holds the Certified Financial Planner (CFP) designation.