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The new ECPI choice rules – what they mean and how to apply them


From the 2021-22 income year an SMSF may have a choice of how to calculate and claim exempt current pension income (ECPI). However, this will depend on a number of questions:

  • Did the SMSF pay retirement phase pensions?
  • Does the SMSF have a period of deemed segregation?
  • Does the SMSF have disregarded small fund assets?
  • Has the SMSF trustee segregated assets between retirement phase and non-retirement phase interests?
  • Are any of the pensions defined benefit pensions?

Once it is determined that an SMSF has a choice of calculating and claiming ECPI, the next steps are: determining what those choices are; the implications of making one choice or the other and how to implement the choice made.

In this joint webinar with SuperConcepts we will review the ECPI choice rules and the implications of each choice. We will also show how to perform a comparative analysis of the choices using both our Accurium actuarial portal and SuperConcept’s SMSF administration platform, SuperMate.

In registering for this webinar, conducted jointly with Accurium (Accurium) and SuperConcepts (SuperConcepts) we will handle your personal information as described in our privacy policy. By proceeding with your registration, you agree that we may provide your registration information to Accurium or SuperConcepts. Accurium and SuperConcepts may use this information for marketing purposes and may contact you regarding their services. For further details about Accurium and SuperConcepts, including details of their privacy policy, please see their website at www.accurium.com.au or www.superconcepts.com.au/. If you do not wish us to do so, you can separately contact us at communications@accurium.com.au and request us not to do so, however such request must be made prior to 11:00 am on 2 August 2022.


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