Segregation strategies in an SMSF | Accurium

This webinar will build on the 'How different types of SMSF must claim ECPI' webinar which looked at how different types of fund must claim ECPI to look at how funds can utilise segregation strategies. We will outline how the disregarded small fund asset rules impact a fund’s ability to employ segregation strategies for tax purposes and discuss how segregation can still be implemented for investment purposes.

We will look at the use of elected segregation, where the fund trustee documents for an asset or pool of assets to support retirement phase income streams, and consider the administrative challenges of this strategy including advice considerations, and how to claim ECPI when the fund has elected segregation.

We will also touch on the implications of the proposed change to the ECPI rules outlined in the 2019 Budget.


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