Technically Speaking: Exempt current pension income (ECPI) – getting it right

This issue of Technically Speaking was written by Mark Ellem FSSA, Head of Education at Accurium and focuses on exempt current pension income (ECPI).

This issue of Technically Speaking:

  • Explores the ECPI tax concession available to SMSFs;
  • Unpacks the different methods of claiming ECPI – proportionate and segregated method;
  • Covers recent law changes and draft legislation on calculating ECPI;
  • Outlines tips for maximising ECPI particularly when dealing with capital gains and losses;
  • Uses examples to work through the disregarded small fund asset rules and the treatment of tax losses;
  • Deals with the impact on ECPI on the death of a pensioner plus much more…

The contents of this resource are taken to be correct at the time of publication.

Disclaimer: Technical Papers contain factual information only and are prepared without considering particular objectives, financial circumstances and needs. The information provided is not a substitute for legal, tax and financial product advice. The information contained in this document does not constitute advice given by the SMSF Association to you. If you rely on this information yourself or to provide advice to other persons, then you do so at your own risk. The SMSF Association is not licensed to provide financial product advice, legal advice or taxation advice. We recommend that you seek appropriate professional advice before relying upon the information in this technical paper. While the SMSF Association believes that the information provided is accurate, no warranty is given as to its accuracy and persons who rely on this information do so at their own risk. The information provided in this paper is not considered financial advice for the purposes of the Corporations Act 2001. © SMSF Association