CGT relief revisited | Accurium

CGT relief was available to compensate SMSFs impacted by the 2016 Super Reforms. Those funds impacted by the transfer balance cap and changes to transition to retirement income streams could reset the cost base on assets prior to the new rules coming into force on 1 July 2017. However, how and when the relief could be applied was complex. This session will explore the impact of decisions made back at 30 June 2017 on the sale of assets to which the relief was applied.

We will consider:

  • Refresh on the CGT relief rules
  • How to correctly claim ECPI when an asset is sold at a gain or a loss
  • Issues arising with CGT relief
  • Strategies to maximise ECPI for assets which utilised the CGT relief

Learning Objectives:

  • Describe and apply the CGT relief rules to sale of assets post 1 July 2017
  • Identify opportunities to maximise ECPI on the sale of assets
  • Determine if CGT relief was correctly claimed at 30 June 2017
  • Understand the implications of an incorrect or no CGT relief claim at 30 June 2017


This information is provided by Accurium Pty Limited ABN 13 009 492 219 (Accurium). It is factual information only and is not intended to be financial product advice, legal advice or tax advice, and should not be relied upon as such. The information is general in nature and may omit detail that could be significant to your particular circumstances. The information is provided in good faith and derived from sources believed to be accurate and current at the date of publication. While all care has been taken to ensure the information is correct at the time of publishing, superannuation and tax legislation can change from time to time and Accurium is not liable for any loss arising from reliance on this information, including reliance on information that is no longer current. We recommend that you seek appropriate professional advice before making any financial decisions.