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结束自管养老金的要点
结束自管养老金是一个重大的决定，这一决定会对资本所得税（CGT）和印花税产生影响。 如果你在海外生活超过两年，或不幸破产又或者只是不想承担过多的财富管理，那么你可以考虑结束你的自管养老金。 我们的目标是帮助您了解如何结束自管养老金，所以在此我们列出了结束自管养老金的程序和3个选择。 涉及结束自管养老金的任务 根据税局，你需要依照以下步骤执行： 根据你的自管养老金契约来完成清盘的资金要求 支付养老金或转移，成员必须满足发放养老金的条件来拿到养老金。如果不满足条件，则养老金需要转存到其他养老金机构。 在你递交最后一次自管养老金年度报税之前，你必须委任一名审计师来完成最终审计。而如果在2015年1月1日之前你的养老金名下没有资产，则你的自管养老金不需要报税。 你必须支付任何欠税 你必须确定你已经关闭了自管养老金的银行账户 结束您的自管养老金时，你有什么选择呢？ 3个主要选择有： 1. 把资金转移到其他养老金机构 有些养老金机构由金融和保险机构成立，而业界养老金机构则通常为非盈利组织。值得注意的是，有些养老金机构经常会提供一些投资选择。特别流行的有：AustralianSuper，Rest Super。 2. 将资金转移到APRA基金（SAF） 你可以把你自管养老金转换成一个小的澳大利亚监管局基金（APRA）,被大家熟知为SAF。SAF会要求你指定托管人，而且允许你进行相同的投资，而不用承担相同的责任。不过缺点包括你需要支付托管费和灵活性有限。值得注意的是，托管人必须经过APRA组织认证。 3. 如果你符合以下发放养老金的条件，则你可以拿到养老金并进行其他投资： 已到达相关年龄并且已经开始可以拿退休收入 65岁以上（无论退休与否）
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