Back in 2021, some important changes were made to the rules governing how SMSFs paying retirement...

When we use the term “segregation” or refer to an asset as being “segregated” in a superannuation...

One side effect of the current ECPI regime is that a fund's tax exemption on investment income...

TRIS's have been excluded from the actuarial % calculation since 1 July 2017. While they are...

This has become a common question since pensions and exempt current pension income (ECPI) got more...

In our article “Why isn't my actuarial % as high as I thought it would be?" we highlighted a number...

If the four short paragraphs about ECPI had been included in the 2016-17 Federal Budget, the...

In the new world of calculating exempt current pension income, if your 100% pension fund receives a...

From 1 July 2017 some funds providing retirement phase pensions are no longer allowed to be...

With some new rules for actuarial certificates coming in from 1 July 2017, the term "deemed...

One of the many benefits traditionally enjoyed by funds entirely in pension phase was that when an...

Understanding when a fund is "segregated" for tax purposes is critical in applying the tax rules to...