Technical Hub

Pensions and segregation

Commencing a pension in an SMSF or implementing a segregation strategy generates additional requirements for an SMSF trustee. This section discusses strategies and considerations that relate to pensions and segregation.

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10 things you need to know now you have accumulation 12 Nov 2018
From 1 July 2017 we have a $1.6million limit per person on the amount of savings that can be moved into the tax-free retirement phase of superannuation. This means retirees who have balances in excess...
What is segregation? 27 Jun 2018
This article examines the definition of segregation, how a fund can have segregated assets, and the requirements for maintaining segregation. From 1 July 2017 segregation got more complicated and, in ...
A major benefit of automatically reversionary income streams 17 May 2018
Under the new transfer balance cap (TBC) rules automatically reversionary income streams are treated differently to those which are not. For example, one benefit is that a reversionary income stream w...
Complying defined benefit pensions and estate planning 02 May 2018
Many SMSF complying defined benefit pensions are Asset Test exempt (ATE) for Centrelink purposes, which makes them a very valuable and attractive income stream for the pension recipient. Although hold...
How to avoid the excess administration costs of deemed segregation 12 Apr 2018
The ATO’s view on segregated pension assets applying from 1 July 2017 increases the administrative burden on SMSFs. Where a fund has a period of deemed segregation the SMSF may be required to track mu...
Commuting a complying life expectancy pension 31 Oct 2017
Karen is receiving a 15 year complying life-expectancy pension that will cease on 31 December 2017. Karen wishes to find out the options available to her and how each option will affect their retirem...
Commuting a complying lifetime pension 31 Oct 2017
John is receiving a complying lifetime pension and his pension has failed the high probability test this year. John wishes to find out the options available to him and how each option will affect the...
Commuting defined benefit pensions in SMSFs 26 Sep 2017
In this information sheet we discuss the options available to members (and their advisers) who have a complying defined benefit pension in their SMSF and find they are required to change this arrangem...
Super income streams and death, more and less flexibility since 1 July 2017 25 Aug 2017
Changes to the treatment of superannuation death benefits took effect on 1 July this year as part of the Government’s ‘fair and sustainable’ super reforms. These changes may significantly impact the a...
Impact of transfer balance cap: Lifetime defined benefit pensions 20 Jun 2017
This fact sheet explores how a lifetime defined benefit pension is valued as at 1 July 2017 under the new transfer balance cap and the impact of commuting a lifetime defined benefit pension post 1 Jul...
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