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 segregation is not allowed and the unsegregated method, requiring an actuarial certificate, must be used. This fact sheet will provide an overview of using the unsegregated/actuarial method.

To read this fact sheet in its entirety download the PDF version here.

Bring Forward Contributions

The ability to bring-forward future year entitlements to make non-concessional contributions has been in place for many years now. Prior

Understanding super terminology

An individual’s Transfer Balance Cap (TBC) and Total Superannuation Balance (TSB) are calculated differently and are separate concepts. When the

Excess Concessional Contributions

The concessional contribution cap is $30,000 from 1 July 2024. With the ability to carry forward unused concessional contributions over

Excess Non-Concessional Contributions

The non-concessional contributions cap is $120,000 from 1 July 2024, however the ability to contribute to super is dependent on

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