Taking full advantage of contributions and rollovers | Accurium

Technical article
For SMSFs with members in pension and accumulation phase it is important to understand how contributions and rollovers affect the fund’s exempt current pension income (ECPI) claimed in the SMSF annual return. For example, when a member of an SMSF is entirely in pension phase and receives a contribution, these assets do not add to the pension interest. This article discusses how contributions affect the tax exempt percentage of the fund and some strategies to think about in order to maximise the ECPI claimed.