Skip to main content

Your shopping cart is empty

Tax issues in succession fund transfers presentation


It is the government’s policy to encourage the consolidation of large superannuation funds through mergers. However, this policy objective has not been assisted by the number of “road blocks” in the tax system that increase costs and make it more difficult for fund trustees to determine that mergers are in the best interests of their members. Although, there has recently been some relief via the ability to transfer losses and rollover capital assets, there are still many tax and duty issues that must be considered for a merger.

This presentation examines some of those issues, including:

  • in what circumstances, and for what structures, does the loss transfer and CGT asset rollover rules apply
  • tax consequences for the transfer of non-capital assets
  • issues arising out of the use of pooled superannuation trusts in mergers
  • what should be done if one fund values its assets on an after-tax basis and the other values it on a before-tax basis
  • issues arising out of deferred tax assets
  • no-TFN contribution issues
  • the “crystallisation” of members, benefits upon merger issue
  • the deductibility of merger costs for the transferee fund
  • GST implications for a merger.

Author profile:

Ross Stephens
Current at 26 September 2015 Click here to expand/collapse more articles by Ross Stephens.


This was presented at National Superannuation Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Chasing tax within unit prices or credit rates

Author(s):  Dana FLEMING,  Narelle TOOHEY

Materials from this session:

Large fund issues and the ATO

Author(s):  Stuart FORSYTH

Materials from this session:

SMSF regulatory update

Author(s):  Greg TANZER

Materials from this session:

Living to age 120, the pensions dilemma and other defined benefit conundrums

Author(s):  Barry RAFE

Materials from this session:

Tax issues in successor fund transfers

Author(s):  Ross Stephens

Materials from this session:

SMSF issues and the ATO

Author(s):  Stuart FORSYTH

Materials from this session:

Further details about this event:


Copyright Statement
click to expand/collapse