How much ECPI can you claim?

There are two methods for working out the amount of ECPI you can claim - the:

  • segregated method
  • unsegregated method.

The method you use will depend on whether the SMSF's assets are 'segregated' or 'unsegregated' or a combination of both when the super income stream commences.


The amount claimed as ECPI must not be greater than the fund's assessable income.

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    Last modified: 13 Apr 2015QC 21546