12 month rule, page-16

there are 2 common forms of segrigation and segrigation is the correct term in both cases.

segrigation at a member level where specific assets of the fund are applied to the a specific member of the fund.

Have only used this were the members have different investment goals and or risk tolerance or the husband has his money and solely controls his affiars and the wife hers, at times I have even had husbands and wifes set up there own seperate SMSF each. Unless this type of situation applies there is no need to segrigate

and segrigation at a member balance level where assets are allocated to a members balance and segrigated between those funding the members pension and assets applied to members accumilation balance

IMO cheaper from a compliance cost point to not segrigate assets and obtain an actuarial certificate instead.