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Understanding ECPI in view of super reforms / by William Fettes and Daniel Butler

By: Fettes, William.
Contributor(s): Butler, Daniel.
Series: Taxation in Australia.Publisher: Australia, The Tax Institute Edition: 51 (11), June 2017.Description: 626-629, 4 pages.Subject(s): Australia | Self-managed superannuation funds (SMSF) | Pensions | Exempt income | Capital gains tax | Income Tax Assessment Act 1997 (Cth) -- AustraliaOnline resources: Download from Online Journals Summary: Examines the two methods for calculating exempt current pension income (ECPI), in respect of account-style pensions in the Australian SMSF environment. Highlights the importance of understanding both the segregated and unsegregated methods of calculating ECPI for correct SMSF tax treatment , including compliance with the transitional capital gains tax relief provisions.
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Article Article Australia
Available CA013003
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Examines the two methods for calculating exempt current pension income (ECPI), in respect of account-style pensions in the Australian SMSF environment. Highlights the importance of understanding both the segregated and unsegregated methods of calculating ECPI for correct SMSF tax treatment , including compliance with the transitional capital gains tax relief provisions.

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