The ATO has released a determination, SMSFD 2014/1, discussing if partial and full commutations of a transition to retirement account based pension count against the minimum and maximum pension payments.
The ATO says that a partial commutation of a transition to retirement account based pension will count against the minimum pension payment amount, unless “the payment is rolled over within the superannuation system on or after 6 June 2009.” However a partial commutation does not count against the maximum pension payment amount for a transition to retirement pension, “unless the payment was made before 16 February 2008.”