Calculating capital gains in a segregated fund with carried forward losses | Accurium

Technical article
Calculating the net capital gain or loss for an income year is usually straightforward. However, there can be some uncertainty where a fund has carried forward capital losses and moves into pension phase, in particular if the fund has segregated assets.

This article discusses some case studies showing how to correctly calculate the fund's net capital gain for an income year, including how to apply carried forward capital losses, where a fund contains segregated assets.


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