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Notes Online Home 2018 Super Schools Day 2 Pension planning strategies
Traps and tips associated with setting up multiple SMSFs for pension planning
In this segment of the notes, we discuss the traps and tips associated with setting up multiple SMSFs for pension planning:
- Using multiple SMSFs for pension asset segregation
- What are the CGT, income tax and GST consequences of moving assets between SMSFs under this strategy?
- Which assets should be allocated to an SMSF that is solely funding the payment of a pension?
- Case study highlights huge savings for taxpayers using multiple SMSFs for pension asset segregation
- When will the ATO seek to apply the general anti-avoidance provision of Part IVA?