
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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GST and SMSFs
Goods and services tax (GST) is a tax of 10% on goods and services sold within Australia. GST is included in the price charged for
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