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…

Episode 23 –Issues and opportunities with a member’s Total Superannuation Balance

  In this week’s episode of the SMSF Academy podcast (episode 23), Aaron explores how the introduction of the total superannuation balance definition impacts a range of measures including: the ability to make non-concessional contributions, eligibility for determining a fund’s tax exemption using the segregated method; and the application of the catch up concessional contribution…