Episode 26 - CGT Relief: Segregated method and adopting the proportionate approach
In this week's podcast (Episode 26), Aaron discusses the ongoing confusion within the SMSF industry about the decisions being made to apply CGT relief under the segregated method, but where the trustee switches the the proportionate method for income tax purposes on 30 June 2017 to avail the fund to apply CGT relief on any or all of the fund's assets (as they are no longer segregated current pension assets).
Aaron explores the legislative requirements to comply with the object of the relief, but importantly whether a fund needs to obtain an actuarial certificate for the income year where it adopts the proportionate method on 30 June. This session highlights the importance of how the documentation of applying CGT relief can impact on the approach that needs to be taken within the fund.
Episode 44 - The great pension squeeze
Episode 43 - How the SMSF sector continues to evolve
Episode 42 - why real change is important in the SMSF sector
Episode 41 - Our tech stack
Episode 40 - Changes to 2018 SMSF Annual Return
Episode 39 - Future of SMSF - insights into the sector today
Episode 38 - Class Benchmark Report - March 2018
Episode 37 - opportunities with the downsizer contribution rules
Episode 36 - It's TBAR time...
Episode 35 - Superannuation and the Federal Budget 2018-19
Episode 34 - Labor's policy to remove imputation credit refunds
Episode 33 - Do pension SMSFs match their stereotype?
Episode 32 - My takeaways from the SMSF Association National Conference 2018
Episode 31 - Living your brand in a smarter way
Episode 30 - Why not all death benefit nominations are the same
Episode 29 - Documenting decisions in taking more than the minimum pension
Episode 28 - 8 things to focus on in 2018
Episode 27 - Impact of changes to partial commutations
Episode 25 - Insights from the Class SMSF Benchmark Report - September 2017
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