Published on 24 Oct 13
by TASMANIAN DIVISION, THE TAX INSTITUTE
Superannuation is a highly tax-effective vehicle for the accumulation of retirement wealth. This paper explores some of the tax concessions available to self-managed superannuation funds and discuss the calculation of exempt current pension income. It includes case studies for fund losses and segregation, and some tips for maximising your exempt current pension income (ECPI). In addition it provides an update on new legislation affecting ECPI calculations including the continuation of pensions on the death of a member and the proposed $100,000 pension income limit. It finishes off with a discussion of longevity and how this impacts on planning for retirement.
Melanie Dunn is a qualified actuary specialising in global retirement income systems. She heads up SMSF retirement specialist Accurium’s Technical Services capabilities, making regular contributions to the Accurium Technical Hub and webinars. Melanie’s passion for SMSFs and retirement has seen her develop into a thought leader and highly sought-after speaker with extensive knowledge of Australia’s SMSF retirement system, best practices and legislation.
- Current at
22 October 2019