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  1. Peter hawketts

     /  April 14, 2017

    If a beneficiary reaches their preservation age in the 2016/17 year and starts a TTR before 30 June using segregated assets method and the fund holds a residential property that has increased in real value by $300K and the fund transfers this asset to the TTR pension assets and then sells the property (IE enters into a contract) at arms length before 30 June will this avoid the capital gain that would apply if they sold post 30 June 2017?


    • Hi Peter the answer is it depends! Talk to your accountant and auditor about how they record the capital gain if the fund has only been in pension phase for part of the year. They may need to refer to an actuary. Some treat all the capital gain as occurring in the pension phase while others argue that the gain is averaged over the financial year. The ATO may see your move as a tax avoidance measure so make sure you have good documentation in place. I am working on a similar case so flick me an email to liam@verante.com.au and I will let you know the answer I get.


  1. Using CGT Relief for your Transition to Retirement Pension – Matters of Money

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