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Notes Online Home 2017 Tax Schools Day 2 An NTAA guide to the new $1.6 million pension asset reforms
Unsegregated method now mandatory for some SMSFs from 1 July 2017
In this segment of the notes we discuss the unsegregated method now mandatory for some SMSFs from 1 July 2017:
- What is a ‘disregarded small fund asset’?
- Practical scenarios in which a fund is not able to use the segregated method to calculate the pension exemption