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The pension asset tax exemption – Segregation & actuarial requirements paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 14 May 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • calculation of exempt pension income
  • pension asset segregation options
  • benefits & disadvantages
  • segregation strategies
  • proportioning rules for SMSFs
  • what is a superannuation interest
  • strategies to get the best tax result.

Author profile

Craig Day
Craig Day is the Head of Technical Services for Colonial First State and has over 25 years experience in the financial services industry. In his role, Craig is responsible for providing specialist technical support to financial advisers. Craig holds a Masters of Taxation (financial planning) and is a Fellow Member of the SMSF Association. - Current at 23 January 2026
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This was presented at Superannuation Intensive .

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The pension asset tax exemption – Segregation & actuarial requirements

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