DaveT

Thanks, Andy, I appreciate your help.

I migrated to Australia from the UK in 2012 and transferred my pension to a QROPS registered retail super the same year, I have since opened an industry super which is now not QROPS registered due to the change in HMRC rules. I would like to consolidate my retail super into my industry super, does the 5-year rule still apply and are their tax implications to moving the money. I'm currently 50 years old.

Many thanks