How does Segregation work?

03rd Dec
Posted ByGreg Einfeld

How does Segregation work?

One of the positive by-products of the 2017 superannuation changes, is that we now have complete clarity on what constitutes a segregated fund. For example:
  1. If a fund has only pension assets then the fund is considered segregated at that point in time.
  2. Segregation can start or stop part way through a financial year
This all becomes relevant for determining if you need an Actuarial Certificate, and for CGT relief calculations. If you aren't sure on any aspect of the CGT relief (which is by far the most complex aspect of the superannuation changes) then let us know and we will try to help.
 
THIS ARTICLE WAS CORRECT AT THE TIME OF WRITING. SMSF RULES CHANGE OVER TIME AND THE ARTICLE MAY BE LESS RELEVANT IN THE FUTURE. 

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About the author

Greg Einfeld has over 20 years’ experience in the Australian Superannuation and Financial Services industry. He has MEc and MBA degrees, is a licensed financial adviser, a qualified actuary, and specialises in Self Managed Super Funds (SMSF’s). He regularly presents on a variety of SMSF topics including investment, tax, estate planning, pensions, administration and strategies.

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