Acccurium education
   <  Back to Accurium

ECPI and segregation – what you need to know

Recorded live 10 Oct 2023
ECPI, segregation and actuarial certificates

$160.00 +GST

Audience

This event is recommended for all practitioners working with SMSFs. 

Audience

Learning outcomes

  1. Understand the methods for claiming ECPI 
  2. Explain how to calculate ECPI for an SMSF 
  3. Identify when an SMSF has disregarded small fund assets  
  4. Evaluate the best method to use for ECPI where an SMSF has ECPI choice 
Learning outcomes

Relevancy

This webinar was presented live on 10 October 2023.

Relevancy

CPD hours

This training provides 1 hour accredited by the SMSF Association. The Legislated CPD Hours breakdown for financial advisers is as follows: 

  • Regulatory compliance and consumer protection: 0.5 CPD hours 
  • Tax (financial) advice: 0.5 CPD hours 
CPD hours

An SMSF that pays a retirement phase pension is entitled to claim ECPI. SMSFs claim around $15b in ECPI each year, making ECPI an obvious focus area for the ATO and consequently important to get right. How a fund claims ECPI impacts how it claims expenses and deals with carried forward tax losses. A fund’s entitlement to ECPI is dependent on the trustees running their pensions appropriately with respect to making pension payments and reporting for the transfer balance account. To know how to claim ECPI an understanding of disregarded small fund assets, ECPI choice, and segregation is important. Further, many accountants and administrators use specialised SMSF platforms to prepare annual financial statements and the SMSF Annual Return. These platforms have their own unique functionality for an SMSF that claims ECPI.

Registration to this event includes: 

  • 1 hour recording
  • Recording and materials available to access for 3 months after purchasing the event  
  • SMSF Association accredited CPD certificate for 1 hour  
Matthew-Richardson-Editorial-Headshot

Presented by

Matthew Richardson
SMSF Manager
Accurium
SMSF-Association-Accredited-Educator-Logo-2020-2.jpg
Terms and Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Accurium’s written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Accurium may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Accurium reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Accurium directly, with all requests to be considered on a case by case basis by Accurium in its absolute discretion. The Accurium – General Terms and Conditions can be accessed here.
Accurium-logo-PNG2.png
Sign up to newsletter
Facebook Twitter Linkedin
Copyright © 2023 Accurium Pty Limited. ABN 13 009 492 219