While checking the ATO web site I noted that TR 2003/12 dealing with the transfer of non resident pensions etc. has been withdrawn. Reason given is the changes in regulations from 1 July 2004.

The new legislation appears to allow portability of superannuation benefits so does this mean that there is now no tax penalty if you transfer your UK employer deferred pension scheme to say a self managed complying australian superannuation later than 6 months after taking up residence?

Perhaps Alan would like to comment

I have been doing some more research and I think that the following web site gives one of the clearest assessments of the changes in tax rules concerning employer superannuation schemes in the Uk and transferring them to Oz.

http://advance.com.au/resources/afm/downloads/Technical/tfr_os_super.pdf