crystallisation

Crystallisation of benefits is the process of converting the concessional component, the post-June 1994 invalidity component, the undeducted contributions, the CGT exempt component, and the pre-July 1983 component into a single tax free amount called the crystallised segment. Crystallisation must have been completed by funds by 30 June 2008 unless the law provides for it to be done when a trigger event occurs.

See also crystallised segment , trigger event