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Notes Online Home 2017 Super Schools Day 1 Dealing with the new pension reforms
New rules restrict SMSFs being able to segregate pension assets from 1 July 2017
In this area of the notes, we outline the new rules that restrict SMSFs being able to segregate pension assets from 1 July 2017:
- What is a ‘disregarded small fund asset’?
- Can an SMSF still allocate specific fund assets to each fund member’s pension account within the fund?
- Is an actuarial certificate always required where the unsegregated method is used to calulate ECPI?