Episode 27 – Impact of changes to partial commutations

In episode 27 of the SMSF Academy podcast, Aaron discusses some of the key changes around the partial commutation of superannuation income streams from 1 July 2017. Previously, partial commutations provided some unique opportunities within SMSFs around the recharacterisation of pension payment into lump sums for income tax purposes – this not only benefited individuals…

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Episode 26 – CGT relief: segregated method and adopting the proportionate approach

In this week’s podcast (episode 26), Aaron discusses some of the challenges confronting practitioners in applying CGT relief using the segregated method, in particular around the decisions of adopting the proportionate method for income tax purposes. Aaron highlights within this podcast the confusion in the fund’s actuarial requirements upon switching to the proportionate method for…

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