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Superannuation is a highly tax-effective vehicle for the accumulation of retirement wealth. This paper will explore the exempt current pension income tax (ECPI) 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.
Calculating the net capital gain or loss for an income year is usually straightforward; however, there can be some uncertainty where a fund has brought forward capital losses and moves into full retirement phase pension.