Acccurium education
   <  Back to Accurium

ECPI crash course

ECPI, segregation and actuarial certificates

$0.00 +GST

Audience

Financial advisers, accountants, auditors, and other finance practitioners wanting a refresher on the current rules for exempt current pension income (ECPI).

Audience

Learning outcomes

On successful completion of the course, you will be able to:

  • Explain the conditions and methods for claiming ECPI
  • Identify whether an SMSF is eligible for ECPI choice
  • Calculate the ECPI amount for the SMSF annual return
  • Understand how to utilise tax losses when claiming ECPI
  • Identify the how the method for claiming ECPI impacts capital gains and losses
Learning outcomes

Relevancy

The current course is based on the legislation, regulations, rates and thresholds applying at 1 November 2025. Superannuation is an area of policy where changes are frequent, Budget night commonly heralds announcements of these changes, but other changes can occur at any time.

Relevancy

CPD hours

If claiming CPD hours, this course provides 1 Professional Standards CPD hour, the breakdown is as follows: 

  • Technical competence 0.5 hours
  • Tax (financial) advice 0.5 hours
CPD hours

Superannuation is a highly tax-effective vehicle for the accumulation of retirement wealth. This short course will explore the exempt current pension income (ECPI) tax concession available to self-managed superannuation funds (SMSFs). It will include case studies for fund losses and segregation, and some tips for maximising your ECPI.

This free course provides you with 1 CPD hour.

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 General Terms and Conditions can be accessed here.