From a document about 2011 taxes, I came across this line: For 2011, the income thresholds, personal amounts, and tax reduction amounts are indexed. (money.stackexchange.com)
There is a commutable amount if the crystallised reduction amount reduced by the total of any transfer balance debits notified to the Commissioner under section 136 - 25 of Schedule 1 to the TAA is greater than nil. (ato.gov.au)
This is intended to help you understand what steps the Commissioner will undertake to remove the crystallised reduction amount if you do not make a valid election or choose to reduce a superannuation income stream yourself. (ato.gov.au)