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CGT Relief Kit for SMSFs

For training on CGT Relief for SMSFs click here.

CGT Relief Kit for SMSFs
Pricing includes GST

This CGT Relief Kit for SMSFs provides a single licence for multi-use by one user of the same firm, in the same office (eg, one user in an adviser’s branch office can use on numerous occasions but each other user or office would require its own licence).


This kit is designed to assist and provide advisers and SMSF trustees with practical guidance on the transitional capital gains tax (‘CGT’) relief for SMSF trustees that can set the cost base of assets for members to comply with the super reforms.

Broadly, assets supporting pensions or transition to retirement income streams (‘TRIS’) payable by SMSFs for members can have their cost base reset to market value leading up to 1 July 2017. However, the CGT measures are complex and each SMSF trustee and each asset must be carefully examined. Different relief applies depending on whether the SMSF is segregated or unsegregated and making a CGT election can result in a fund being worse off. Moreover, the ATO will be monitoring for anti-avoidance schemes covered by Part IVA of the Income Tax Assessment Act 1936 (Cth).

What’s included

  • A detailed memo on the CGT relief for SMSFs under both the segregated and unsegregated methods
  • Suggested trustee resolutions on the CGT elections
  • Instructions and checklist

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