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TD 2014/7 - segregated bank accounts are now made easy, so why have unsegregated assets? The simple answer!

Publication date: 19 Aug 14 | Source: RETIREMENT & ESTATE PLANNING BULLETIN

Issue: Vol 17 No 6 Jul 2014

Pages: pp 104-106

Abstract:

The new TD 2014/7 provides a practical approach to the segregation of pension assets for SMSF trustees. This article looks at examples and implications of the determination.

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Author profiles

Daniel Butler CTA
Photo of author, Daniel BUTLER Dan is one of Australia's leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 30 years. He is a regular presenter on SMSF topics and has published extensively in professional journals including contributing a monthly article on SMSFs to the Taxation in Australia and other media. Dan is a member of the ATO's Superannuation Industry Relationship Network (SIRN), the Chair of The Tax Institute's National Superannuation Committee, a member of the Law Institute of Victoria's Tax Committee, and is involved with a number of other tax and SMSF committees. Dan presents on the subject Taxation of Superannuation at the University of Melbourne's Master of Laws/Tax program. Dan is also a CTA and a Specialist SMSF Advisor. - Current at 19 September 2016
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Daniel Butler CTA
Dan is one of Australia's leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 30 years. He is a regular presenter on SMSF topics and has published extensively in professional journals including contributing a monthly article on SMSFs to the Taxation in Australia and other media. Dan is a member of the ATO's Superannuation Industry Relationship Network (SIRN), the Chair of The Tax Institute's National Superannuation Committee, a member of the Law Institute of Victoria's Tax Committee, and is involved with a number of other tax and SMSF committees. Dan presents on the subject Taxation of Superannuation at the University of Melbourne's Master of Laws/Tax program. Dan is also a CTA and a Specialist SMSF Advisor. - Current at 19 September 2016