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  • Advice under development – superannuation issues

    We are currently developing advice and guidance on the following superannuation issue.

    [3874] Propagation arrangements adopted by registrable superannuation entities

    Title
    Final Practical Compliance Guideline
    Propagation arrangements adopted by registrable superannuation entities.

    Registered
    10 July 2017

    Purpose
    To set out the ATO's compliance approach to the use of propagation to select assets for disposal and the circumstances where propagation arrangements satisfy the asset identification principles and record keeping methodologies described in Tax Determination TD 33, and Taxation Rulings TR 96/4 and TR 96/7.

    Expected completion
    1 May 2018

    Comments:
    PCG 2017/D16 published on 21 August 2017. We are currently consulting the ACSA to better understand how propagation is undertaken in the industry in practical terms.

    See also:

    Last modified: 12 Apr 2018QC 50320