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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.
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.