§ Glossary
ECPI (exempt current pension income)
The share of a complying superannuation fund's income that is exempt because it supports retirement-phase pensions, worked out under the segregated or proportionate method. A fund's ECPI position interacts with how its franking offsets land in the annual return.
Sources
- Income Tax Assessment Act 1997 (Cth) ss 295-385, 295-390
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