Claiming ECPI in the 2019-20 annual return | Accurium

With 2019-20 now behind us we turn our mind to how a fund can claim exempt current pension income (ECPI) in the 2019-20 annual return. This session will revisit the rules around ECPI and the impact on dealing with capital gains and how the fund claims deductions for fund expenses. We will also discuss strategies the SMSF could utilise to maximise ECPI in the 2020-21 year ahead.

Learning outcomes:

  • Identify if a fund has disregarded small fund assets 
  • Understand how different types of fund must claim ECPI
  • Understand how ECPI impacts how a fund can claim a deduction on general fund expenses 


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