| - Description: | These Regulations make a minor technical change to the superannuation preservation rules which simplify the administration of the transition to retirement measure and ensure that it operates in the way that was originally intended. The Regulations also implement the Government's response to the Review of Provision of Pensions by Small Superannuation Funds which aims to improve income stream choices for all retirees, including those in small funds, by providing more flexible draw down rules for popular pension and annuity products. |