This certification is required for funds claiming a tax exemption where assets are not segregated between retired and non-retired members. This is expressed as an percentage and represents the proportion of the fund’s taxable income that is exempt from tax under Section 295-390 of the Income Tax Assessment Act 1997. The balance of a fund’s income is otherwise taxed at 15% on both earnings and pre-tax contributions.

An exception to actuarial certification is where every member is either retired or in accumulation phase and below their Transfer Balance Cap for the whole tax year. From 1 July 2021 and beyond, all funds will be able to maximise their tax exempt income by selecting the best approach by an actuarial certificate or segregated assets – whichever is better.

Our certificates are available via the form below which incorporates a check of the minimum drawdown rates for allocated pensions announced by the Australian Federal Government (see ATO Table 11). New clients will be given and special code with which access to our investment portfolio will be granted.

Our online form provides instant results and takes about 10-15 minutes to complete:

SMSF Actuarial Certificate - ECPI%

under Section 295.390 of the Income Tax Assessment Act 1997
Page 1 of 3
Please enter legal name.
for certificate delivery
All questions in this form refer to this tax year.
only tick one if applicable
enter date as applicable
Title, first name and surname
used for pension test
This member is a trustee or director of corporate trustee (untick if not).
After 1 July 2017, pension accounts must be in "retirement phase" and a transition-to-retirement pension should be kept in an accumulation account until retirement occurs.
1st July or prior requires status be set as "pension applies throughout".
ATO return - Section F Member 1, Item N - Total Contributions. Excludes inwards rollovers or amounts included as lump sum contributions.
e.g. ATO return - Section F Member 1, Item R2 - Income Stream Payments. Excludes outwards rollovers.
% of opening balance
% of opening balance
Please note that the minimum pension % is not currently met. The pension account must be reduced and the balance assigned to a separate accumulation only account.
If no additional members or accounts apply, just tick "accumulation only" below and then next.
to autocomplete name and DOB
Title, first name and surname
used for pension test
Please tick if this member is a trustee or director of corporate trustee
1st July or prior requires status be set as "pension applies throughout".
% of opening balance
% of opening balance
Please note that the minimum pension % is not currently met. The pension account must be reduced and the balance assigned to a separate accumulation only account.
extra accounts are available below
If more accounts are required, please send through the fund's financial statements or SMSF tax return (see option on results page).
to autocomplete name and DOB
Title, first name and surname
used for pension test
Please tick if this member is a trustee or director of corporate trustee
1st July or prior requires status be set as "pension applies throughout".
% of opening balance
Please note that the minimum pension % is not currently met. The pension account must be reduced and the balance assigned to a separate accumulation only account.
to autocomplete name and DOB
Title, first name and surname
used for pension test
Please tick if this member is a trustee or director of corporate trustee
1st July or prior requires status be set as "pension applies throughout".
% of opening balance
Please note that the minimum pension % is not currently met. The pension account must be reduced and the balance assigned to a separate accumulation only account.
to autocomplete name and DOB
Title, first name and surname
used for pension test
Please tick if this member is a trustee or director of corporate trustee
1st July or prior requires status be set as "pension applies throughout".
% of opening balance
% of opening balance
Please note that the minimum pension % is not currently met. The pension account must be reduced and the balance assigned to a separate accumulation only account.
to autocomplete name and DOB
Title, first name and surname
used for pension test
Please tick if this member is a trustee or director of corporate trustee
1st July or prior requires status be set as "pension applies throughout".
% of opening balance
% of opening balance
Please note that the minimum pension % is not currently met. The pension account must be reduced and the balance assigned to a separate accumulation only account.
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Page 2 of 3
If none apply, click next below.
Inwards or outwards rollovers to accounts in accumulation or TRIS phase. Lump sum contributions can also be reported here (inwards). Please do not include any regular contributions already reported.
Lump sum payments of unpreserved benefits to members in accumulation phase or lump sum pension payments.
use previous button to reference accounts
e.g. ATO Return Section F - Items P plus Q for each member.
in current tax year
"inwards" are to this fund and "outwards" are to another fund.
use previous button to reference accounts
e.g. ATO Return Section F - Item P plus Q for each member.
in current tax year
"inwards" are to this fund and "outwards" are to another fund.
use previous button to reference accounts
e.g. ATO Return Section F - Items P plus Q for each member.
in current tax year
"inwards" are to this fund and "outwards" are to another fund.
use previous button to reference accounts
e.g. ATO Return Section F - Items P plus Q for each member.
in current tax year
"inwards" are to this fund and "outwards" are to another fund.
use previous button to reference accounts
e.g. ATO Return Section F - Items P plus Q for each member.
in current tax year
"inwards" are to this fund and "outwards" are to another fund.
use previous button to reference accounts
e.g. ATO Return Section F - Items P plus Q for each member.
in current tax year
"inwards" are to this fund and "outwards" are to another fund.
use previous button to reference accounts
e.g. ATO Return Section F - Item R1 for each member.
payments in current tax year only
use previous button to reference accounts
payments in current tax year only
use previous button to reference accounts
e.g. ATO Return Section F - Item R1 for each member.
payments in current tax year only
use previous button to reference accounts
e.g. ATO Return Section F - Items R1 for each member.
payments in current tax year only
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Page 3 of 3

Summary - Draft Only

required for certificate
Segregated assets are investments specifically assigned to support pension benefits only. Please include any reserves in this amount.
For non-continuous periods, please contact us directly. To change this, unselect default first.
e.g. date the fund enters"retirement phase"
e.g. date the fund exits "retirement phase"
Opening balance of segregated assets
Closing balance of segregated assets
This is the proportion of investment and interest income exempt from tax where unsegregated assets apply. It is a indicative result only with the final percentage given on payment.
recommended if any additional rollovers or lump sum payments occurred
$105 plus GST
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