Sentences with phrase «superannuation funds continue»
Complying superannuation fund continues using the proportionate method in the pre-commencement period, or pooled superannuation trust
https://www.ato.gov.au/ Not exact matches
A complying superannuation fund that continues using the proportionate method throughout the pre commencement period, or a pooled superannuation trust has three options available when choosing to apply CGT relief.
This is because complying superannuation funds that continue using the proportionate method, and pooled superannuation trusts, may have different relevant exempt proportions for an income year.
The options available to complying superannuation funds when considering CGT relief depend on whether a CGT asset stops being a segregated current pension asset at the cessation time (refer to paragraph 21 of this Guideline), or the fund continues using the proportionate method in the pre-commencement period.»
(4) All credits in the Public Service Superannuation Fund of the full - time permanent and probationary employees of the office of the Chief Electoral Officer and of the Chief Electoral Officer and the Deputy Chief Electoral Officer accumulated under the Public Service Superannuation Act, being chapter 419 of the Revised Statutes of Ontario, 1980, immediately before the 14th day of December, 1984 are preserved and continued in accordance with that Act.