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Transitional CGT Relief for Pension Assets paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 24 Aug 17 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • why is there CGT relief?
  • what pensions are covered by this relief?
  • what is the process?
  • unsegregated funds
  • segregated funds
  • what factors impact assets selected for CGT relief?

Author profile

Graeme Colley
Photo of author, Graeme COLLEY Graeme is the Executive Manager, SMSF Technical and Private Wealth at SuperConcepts. In that role his responsibilities include the provision of technical and education services to private wealth clients, maintaining the company’s media and corporate profile and its advocacy with government. Graeme has considerable taxation and superannuation experience gained from senior positions in the ATO, as an Assistant Commissioner of the Insurance and Superannuation Commission, ING as well as leading fund managers and consultants, including Macquarie Bank, Mercer and Chartered Accountants ANZ. He is a joint author of the CCH Master Financial Planning Guide and Financial Planning in Australia. His academic experience extends to the ATAX Masters course at UNSW and the Master of Commerce (Financial Planning) course at UWS. - Current at 10 February 2021
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This was presented at 2017 National Superannuation Conference .

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Individual sessions

ATO presentation: superannuation funds

Author(s):  James O'HALLORAN

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Transfer Balance Cap

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2016 Budget Measures – CGT and member taxes issues

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Fixed Trust Issues for SMSFs

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Indirect Tax Issues for Large Superannuation Funds

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Fixing Errors in SMSFS – Retirement Phase

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Fixing Errors in SMSFS – Accumulation Phase

Author(s):  Shirley SCHAEFER

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Indirect taxes

Author(s):  James GORDON

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Contributions

Author(s):  Mark WILKINSON

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Large Superannuation Fund stream – Domestic income tax issues in investments

Author(s):  Prashanthen Ranjit KUMAR

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Helping Clients RIP Following the Superannuation Reform

Author(s):  Thalia Dardamanis

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Trends in court decisions affecting superannuation funds

Author(s):  Michael MATHIESON

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International Investments

Author(s):  Todd CHESLA,  Jeff MILLER,  Makoto TAKAHASHI

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Discussion with the ATO

Author(s):  Kasey MacFarlane

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Transitional CGT Relief for Pension Assets

Author(s):  Graeme COLLEY

Materials from this session:

Current developments / emerging issues

Author(s):  Ken Woo

Materials from this session:

In-house tax function and operating model

Author(s):  Meghan SPEERS,  Daryn LOO

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International Tax Planning for SMSFs

Author(s):  Denise HONEY

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Where to for Retirement Incomes and Product Design?

Author(s):  Michael Rice

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