Sentences with phrase «superannuation asset pool»
Not exact matches
«AMP is well placed to take advantage of the growing pool of superannuation and fund management assets as the superannuation industry doubles in size by 2026.
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[20AA] Hence, separate rules apply to determine the CGT assets of a pooled superannuation trust that are eligible for CGT relief.
The trustee of a complying superannuation fund or pooled superannuation trust must choose for CGT relief to apply for a CGT asset in the approved form.
Consequently, superannuation funds using the segregated method may need to reallocate CGT assets they hold from their segregated current pension asset pool.
The CGT relief provisions preserve the income tax exemption for capital gains accrued, but not yet realised, by complying superannuation funds and pooled superannuation trusts on CGT assets held throughout the pre commencement period (see paragraph 7 of this Guideline).