Whether it’s for pension purposes, different risk profiles, quarantining foreign funds or simply as a result of not knowing any different, SMSFs have long had a history of segregating assets both by choice and by fund design. SMSFs have also had a long history of not fully comprehending segregation and/or not getting segregation right. Whether it be for actuarial or lifestyle purposes, understanding when you can and can’t segregate and whether you should or shouldn’t can lead to a whole range of questions about tax savings versus tax avoidance and fee savings versus increased fees, amongst other things
This webinar will consider when an SMSF can and most definitely cannot segregate for tax purposes, providing an oversight of disregarded small fund assets and the timing of when segregation can commence. It will also venture in to segregating assets based on member specific investment strategies, pension v accumulation interests and for estate planning purposes.
At the end of this webinar, participants will understand:
• When a fund has disregarded small fund assets
• How segregation can be defined as a tax strategy or an investment strategy or both
• The risks and rewards of segregating assets