losses

Investment Strategy

Performance surveys skewed by big DTA differences

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Investment Strategy

Performance surveys skewed by big DTA differences

Normal 0 false false false MicrosoftInternetExplorer4 st1:*{behavior:url(#ieooui) } /* Style Definitions */ table.MsoNormalTable {mso-style-name:”Table Normal”; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-parent:””; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:”Times New Roman”; mso-ansi-language:#0400; mso-fareast-language:#0400; mso-bidi-language:#0400;} High levels of deferred tax assets (DTAs) in super fund portfolios are corrupting performance surveys, because funds have markedly different policies on […]
Administration

Valuing Future Income Tax Benefits: a how-to guide

During the market’s boom years, trustees only had to worry about minimising capital gains tax liabilities and maximising franking credits to assure a good after-tax performance for their fund. But with the concept of ‘gains’ long gone, and dividends on their way down too, harvesting losses is suddenly the name of the game. This article, […]
Administration

Valuing Future Income Tax Benefits: a how-to guide

During the market’s boom years, trustees only had to worry about minimising capital gains tax liabilities and maximising franking credits to assure a good after-tax performance for their fund. But with the concept of ‘gains’ long gone, and dividends on their way down too, harvesting losses is suddenly the name of the game. This article, […]
Unintentional

Rollover relief on deck, Maritime Super sets sail

The $2.6 billion Maritime Super will conduct a full review of its investment portfolios over the next 12 to 18 months on the back of the long-awaited merger of the two maritime industry super funds on March 1. The merger between the $1.5 billion Stevedoring Employees Retirement Fund (SERF) and the $1.1 billion Seafarers Retirement […]
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