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5 Jul 2022

ECPI getting it right

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.

30 Apr 2021

Calculating capital gains in a segregated fund with brought forward capital losses

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. 

22 Apr 2021

Issues with segregating large assets

A key matter of importance to SMSF trustees is correctly claiming exempt current pension income (ECPI) and, in particular, understanding how ECPI is calculated when the fund has segregated assets.  A fund’s assets can be segregated in many different ways and for many different reasons. 

15 Feb 2021

SMSF retirement insights Volume 9: The retirement phase tax exemption

ECPI is one of SMSFs most important tax concessions and has seen a number of significant changes in recent years. Accurium’s SMSF Retirement Insights report analyses the two latest proposed Government changes to how SMSFs claim ECPI. Billed as red tape reducing measures, will they live up to their name and reduce complexity for practitioners and SMSF trustees?

7 Feb 2019

Can I have an actuarial certificate for part of the year?

Sometimes it can be hard to determine when you need an actuarial certificate and what income the actuary’s exempt income proportion applies to. This article examines common scenarios to highlight when the exempt income proportion will apply to fund income in a year.