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September 11, 2017  

Episode 19 - ATO changes in calculating a fund’s tax exemption

September 11, 2017

In this episode, Aaron Dunn from The SMSF Academy explores the Australian Taxation Office's updated views on the calculation of exempt current pension income (ECPI) for determining tax exemption within a SMSF from 1 July 2017.  This includes a concession around the calculation of ECPI for the 2016-17 income year where a fund has segregated assets for part of the year and unsegregated assets for part of the year where an actuarial certificate will need to be obtained.