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Do I Require An Actuarial Certificate?
This has to be one of the most common questions I get asked and seemed like an excellent first blog topic. First of all, if your self managed super fund contains a defined benefit pension then the...
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Examples of Segregation
The following examples consider self managed super funds which contain only account based, allocated, term allocated (market linked) and transition to retirement pensions. Defined benefit pensions...
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Can I have an actuarial certificate for part of a year?
Section 295-390 of the ITAA 1997 makes it clear that the tax exempt proportion calculation for an un-segregated actuarial certificate uses the average values for a full financial year. The tax exempt...
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Treatment of income and expenses when the fund is segregated
Income: The income on segregated assets will be 100% tax free or 0% tax free based upon whether the assets are backing pension or accumulation. Any income on an unsegregated pool of assets will...
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