shopping_cart

Your shopping cart is empty

10 Oct 2019 Exempt current pension income

Ordinary and statutory income that a SMSF earns from assets held to support retirement-phase income streams is exempt from income tax. This income is called exempt current pension income (ECPI).

ECPI doesn't include assessable contributions or non-arm's length income (NALI).

Your client may be able to claim a tax exemption for exempt current pension income once their SMSF starts paying retirement phase income streams (commonly referred to as pensions). Find out more here.

Advertising

Media Release Search
Keywords
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
From To