The in-specie distribution matrix tracks assets that are distributed to another entity or product. For example:
*Transferring personal assets to a Self Managed Superannuation fund.
*Transferring personal assets into a Wrap account.
*Transferring assets to a partner.
*Note: * If the asset transfer is to a different tax entity, Capital Gains tax rules will apply. If transferring an asset to a superannuation entity, contribution rules will also be applied.
| Entity | Asset 1 | Asset 2 | Asset 3 | Asset 4 | Asset 5 | Funds distributed |
|---|---|---|---|---|---|---|
| Client | 0 | 0 | 50000 | 0 | 0 | 50000 |
| Partner | 0 | 0 | 0 | 0 | 100000 | 100000 |
| Joint | 0 | 25000 | 0 | 0 | 0 | 25000 |
| Wrap | 50000 | 0 | 0 | 0 | 0 | 50000 |
| SMSF | 0 | 0 | 0 | 0 | 0 | 0 |
| Funds received | 50000 | 25000 | 50000 | 0 | 100000 | 225000 |
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