Actuarial Certificate - Cost $97.50 (Incl. GST)

Our online system collects information to prepare an Actuarial Certificate to enable your Self managed super fund to claim Exempt Current Pension Income (ECPI) where the fund assets are not segregated between pension and non pension assets.

We instantly email preliminary exempt income percentage so that you can continue to finalize your accounts. Signed actuarial certificate is emailed to you after thorough checking of your data by our actuary, usually within hours...

We are the only ONLINE Actuarial Certificate providers who offer FULL back up support at NO ADDITIONAL COST by our support centre (02 9684 4199) who can help you to complete our online form.

We do not use a confusing online excel sheet for your data entry, like other providers, we have developed our own "Question and Answer Style" in-house program which collects data and calculates exempt pension income for your fund.

Advanced technical support on pensions is also freely provided by our technical director; Mr. Manoj Abichandani who has worked in SMSF Space as an accountant, Registered Tax Agent and auditor for over two decades with a SMSF specialist CPA firm advising clients on complex SMSF strategies. He regularly conducts seminars on this topic, click here to book for his next free seminar.

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What is an Actuarial Certificate? Sec 295-390 Claiming a tax exemption for current pension income - Account Based Pension

A Self managed super fund can claim exemption from paying tax on income from those assets (pension assets) which are supporting an income stream, such as account based pension being paid to a member of the fund. This income is called the Exempt Current Pension Income (ECPI).

Fund income, such as concessional contributions or non-arms length income cannot be exempted. Also some expenses which relate to both accumulation assets and pension assets must be apportioned so that only proportion of expenses relating to production of assessable income is deductible to the fund. For example, where the fund has only one bank account and the fund is paying bank charges, only a percentage of this expense can be deductible as all interest income is not assessable.

Exemption from income tax is not automatic a fund must obtain an actuarial certificate before the fund can be audited and lodge its income tax return where the pension assets are mixed (un-segregated) with non pension assets (accumulation assets).

If pension paying assets are segregated from non-pension paying assets then there is no need to obtain an actuarial certificate. Sometimes, some of the pension assets are segregated and the remaining pension assets are mixed with non-pension assets. For example one bank account is set aside for a pensioner, in this situation actuarial certificate is required only for assets that are un-segregated (mixed) and segregated assets are not included in the calculation as all income of the segregated assets is 100% tax exempt.

A self managed super fund requires an actuarial certificate for each year when the pension assets are un-segregated.

Do you need an actuarial certificate?

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Your fund needs an actuarial certificate or not will depend on two permutations;

First: is the fund paying a pension or not;

Second: if yes to above, are the pension assets of the fund segregated or not;

You need an actuarial certificate You do not need an actuarial certificate
1) When a fund is paying an account based pension (or allocated pension) AND when the assets of the fund paying a pension are un-segregated (mixed) from non-pension assets.

The fund will generally will have at least one member on pension and either the same member or another member of the fund in accumulation phase that may or may not have received contributions during the financial year and / or the fund may have a reserve account.
1) If all the assets of the fund are on pension phase (or in accumulation phase) for the whole financial year. This means that all pension assets (or accumulation assets) have been fully segregated at all times.

This will usually happen when all members are in pension phase (or accumulation phase) and are not contributing to the fund.

100% exemption from income tax will apply to the assessable income of the fund for assets supporting pension (s).
2) When the fund has received Contributions during the year and is also paying a pension (Transition to Income Pension TRIP) to the member from the same bank account.

All contributions have to be made to an accumulation account of the member even for a day - before you can convert that accumulation account to a pension account.

3) When the fund is paying a defined benefit pension (e.g. lifetime or life expectancy pension). This certificate is not available online. These pensions can only be paid from a self managed super fund if the pension commenced before 12th May 2004.
2) If the fund is paying a pension to one or more members and there are contributions being received by the fund for one or more members and if all contributions are being deposited to a separate bank account and all pension assets are segregated (not mixed) with non-pension assets.

In theory it is possible, however in practice, it is like running two funds within one fund. You have to have two separate bank accounts, separate assets and income from those assets being deposited in their own bank account.

If by accident income from one source is deposited in the wrong bank account and gets mixed, even for a day, then SMSF auditor can request an actuarial certificate for the fund for the year.

In some funds it can be relatively simple to fully segregate assets of the fund to avoid the need for an actuarial certificate, however, please note that segregation of assets requires a lot more administration work i.e. identifying and recording assets separately / separate bank accounts / allocation of each common expense (e.g. audit fees) in a manner that will satisfy the regulator and your auditor.

The un-segregated (mixed) approach is easier to manage and administer, where all fund assets are pooled together and a percentage of the pooled assets are paying a pension and remainder assets are in accumulation phase. Actuarial certificate then determines the percentage of income of the total income which is exempt pension income.

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What is included in our package?

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By using our online system you can obtain preliminary percentage in less than 20 minutes calculated by our system at any time of day. This percentage can be used by the accountant to finalize accounts; however, is not the final certificate which the fund needs to claim exempt current pension income; the actual certificate will be emailed after full review from our actuary.

In most cases if the order is placed before business midday (Australian eastern standard time), you will receive an email of the full Actuarial Certificate on the same day if there are no complexities.

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Before you purchase our Actuarial Certificate

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You must ensure that you have:

  • taken accounting, legal and financial advice and specifically that your fund needs an actuarial certificate.
  • member opening balances and details of new contributions including salary sacrifice amounts and the date of contributions;
  • pension withdrawal amounts and date of payments
  • member rollovers into the fund who are in accumulation and pension phase;
  • total income of the fund has been calculated; however the accounts are not yet finalized;
  • not got your fund audited and lodged income tax return of the fund with ATO.

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Some of the benefits of using our system are:

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There is no need to buy Actuarial certificate from any traditional actuarial firm via fax or mail or by entering data in complex spreadsheets, you can create your certificate from specialists, instantly with us. Other benefits are.

  • Advisors & accountants can finalize their accounts instantly after obtaining an instant preliminary percentage of exempt pension income from us.
  • Our fees are only $97.50 (Incl. GST)! By using our system you save time, energy and money for yourself and your clients;
  • You can manage all of your certificates and legal documents on our smart document retrieval system. All documents are stored on our website for ever, secured by your user name and password, for future downloads.

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How It Works

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The process to build an Actuarial certificates, takes less than 20 minutes.

  • After you register with us, you simply log on to your secured area (protected by your user name and password) on our website.
  • Application for an Actuarial Certificate can be built and personalized with answers from you to our online cleverly designed easy questions (no spreadsheets).
  • All questions come with clues to answers and explanations. At completion of all questions, you confirm your answers and pay us by credit card (Master card or Visa).
  • We instantly email your preliminary ECPI percentage and instructions sheet for your needs, any time of day and any day 24/7.
  • Signed Actuarial Certificate is emailed after review of calculations by your actuary.
  • We store your certificates (password protected) on our website for you to download from anywhere in the world 24/7 from our innovative document manager.

To purchase anything from our website you have to register with us - registration is free Click here to register

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We chose to update all our clients SMSF with and they came to our office and got the job done quickly and efficiently. This saved us valuable staff resources which meant we could continue business as normal. We will continue to use as our preferred supplier.

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Philip Ting & Co.

Having compared to other legal document providers provided our firm with a true one stop solution combining electronic document delivery, professional legal’s, technical support, online document storage/retrieval and competitive pricing.

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Senior Partner, CPA
LBH Accountants

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