Actuarial percentages for pension funds that are winding up
Winding up an SMSF can sometimes be tricky, particularly if a pension is involved. What actuarial...
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Winding up an SMSF can sometimes be tricky, particularly if a pension is involved. What actuarial...
Read MoreBack in 2021, some important changes were made to the rules governing how SMSFs paying retirement...
Read MoreWhen we use the term “segregation” or refer to an asset as being “segregated” in a superannuation...
Read MoreOne side effect of the current ECPI regime is that a fund's tax exemption on investment income...
Read MoreTRIS's have been excluded from the actuarial % calculation since 1 July 2017. While they are...
Read MoreThis has become a common question since pensions and exempt current pension income (ECPI) got more...
Read MoreIn our article “Why isn't my actuarial % as high as I thought it would be?" we highlighted a number...
Read MoreIf the four short paragraphs about ECPI had been included in the 2016-17 Federal Budget, the...
Read MoreIn the new world of calculating exempt current pension income, if your 100% pension fund receives a...
Read MoreFrom 1 July 2017 some funds providing retirement phase pensions are no longer allowed to be...
Read MoreWith some new rules for actuarial certificates coming in from 1 July 2017, the term "deemed...
Read MoreOne of the many benefits traditionally enjoyed by funds entirely in pension phase was that when an...
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