As Untaxed component of the Income stream paid after 60 is taxed to the member at marginal rates but a 10% tax offset is allowed. If ECPI is part of the taxable component then it will be considered as Untaxed component because no tax is being paid no this by the SMSF. Please share your understanding.
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Hi Gulshan
ECPI is exempt current pension income and should not relate to the untaxed component. ECPI relates to the investment income tax that is tax free & the untaxed component normally refers to part of the member's balance.
Sorry, I may be not understanding your question.
Thanks
SMSF AAA