Understanding SMSF Expenses
SMSFs inevitably incur expenses during their operating life. It is important to understand that of the expenses incurred, not all are able to be claimed
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Apportioning SMSF Expenses
Where an SMSF has retirement phase pension accounts and accumulation accounts there may be a need to apportion expenses to determine the deductible component. This
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Unsegregated SMSFs and Actuarial Requirements
As a rule, SMSFs can either use the segregated or unsegregated/proportionate method to determine their Exempt Current Pension income (ECPI). However, there are instances where
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