Managing capital gains to maximise exempt income

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The net capital gains of an SMSF for an income year form part of the fund’s assessable income.

How capital gains or losses are taxed will depend on whether any of the fund members are in retirement phase, and the method the fund uses to claim exempt current pension income (ECPI).

In order to better manage tax outcomes, SMSF practitioners and trustees must see ECPI not simply as a tax calculation completed in arrears but instead be strategic and make plans in advance.


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