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What is an actuarial and will my SMSF need one?

Posted on 6 April 2018

If your SMSF has a combination of pension and accumulation assets at any point during the financial year then you will require an actuarial certificate. An actuarial certificate will give you a tax exempt percentage for your Fund.  This will tell you the proportion of the Fund which was tax free.

The tax exempt percentage is the total average pension assets divided by total average Fund assets.  This gives the average proportion of assets in the SMSF which were backing pension during the financial year, and therefore gives the proportion of net ordinary assessable income which is exempt from income tax.

This is a weighted average so the size and timing of transactions throughout the year will affect the final tax exempt percentage.

If your Fund is entirely in pension (i.e. all balances for all members are in pension mode) from 1 July and the members make no contributions and no transfers in during the year, this means there are no accumulation assets at any point during the year to earn a taxable income.  This Fund will be 100% tax exempt and will not require an actuarial certificate.

If your Fund has accumulation assets at 1 July but these are converted to pension mode on 1 July so that the entire Fund is in pension after this, and then if no further contributions or transfers are made  into the fund during the year, then this Fund will not require an actuarial certificate.  There are no monies in accumulation during the year to earn taxable income.  The Fund will be 100% tax exempt.

When preparing your SMSF's accounts and tax return we will determine if your Fund requires an actuarial and apply for a tax exempt percentage on your behalf.

Should you have any queries regarding actuarial calculations or your SMSF please contact our office.

Tags: Superannuation SMSF
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