Tel: 03 8508 7800 Fax: 03 9500 1386

Actuarial Certificates

Actuarial Certifcates

Actuarial certifcates are typically required for SMSF's that operate both pension and accumulation interests simultaneously and when assets are not segregated. When this occurs legislation requires that an actuary calculate the percentage of the fund that is exempt form tax on earnings for the financial year. Acturial certifcates are not required when assets are fully segregated between pension and accumulation interests or when the fund is 100% in pension phase for the entire year.

Those funds that operate complying pensions from their SMSF's are still required to obtain actuarial certifcates on an annual basis. The actuary calculates the amount of pension that is to be drawn from the complying pension account for the forthcoming year and calculates the percentage of the fund that is exempt from tax on earnings, if applicable.

Should you be uncertain whether you require an actuarial certifcate for your SMSF, please do not hestate to contact John Lethbridge or Martin Murden on (03) 8508 7800 with any queries you may have.

What you need to do?

Should you require an actuarial certifcate, please download the excel spreadsheet a the bottom of the page, complete the details and forward to Partners with the following information:

Financial Statements

Member Statements

Previous certifcate, if available

Details of all contributions, rollovers, transfers and benefits

Should you have any queries in relation to supplying the above information, please do not hesitate to contact John Lethbridge or Martin Murden on (03) 8508 7828.

• Actuarial Request Form - Partners Super 2010.xls

Charter Financial Planning Limited, ABN 35 002 976 294 Australian Services Licensee License No. 234665 is not associated with this provider and is not responsible for advice provided by this provider.