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

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

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...