LCR 2016/12 Withdrawn
The ATO has withdrawn Law Companion Ruling LCR 2016/12, which explained how to calculate an individual's total superannuation balance under rules dating back to 2016. The withdrawal takes effect from 4 November 2026.
Why the Ruling Was Withdrawn
The withdrawal follows changes made by the Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026, which changed how total superannuation balance is worked out from 30 June 2026 onwards. This made the guidance in LCR 2016/12 outdated.
Any parts of the withdrawn ruling that still apply under the new rules have been folded into a new draft ruling, TR 2026/D3 Total superannuation balance.
Who This Affects
This mainly affects accountants, bookkeepers, and financial advisers who rely on ATO guidance to calculate clients' total superannuation balance for contribution caps and other super thresholds.
Key Actions
- Stop relying on LCR 2016/12 for total superannuation balance calculations from 4 November 2026 onwards
- Check the new draft Taxation Ruling TR 2026/D3 Total superannuation balance for the ATO's updated views
- Review how the Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026 changes the calculation of total superannuation balance from 30 June 2026
- Advise any clients affected by total superannuation balance thresholds (such as contribution caps) that the calculation method has changed
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.