Sample document - ECPI choice decision minute
From 1 July 2021, where a fund has both segregated and unsegregated assets during an income year, the trustee can make a 'choice' as to the ECPI method that it intends to claim as part of completing the SMSF Annual Return.
This trustee minute confirms the decision made by the trustee where they choose to apply the unsegregated method for the entire income year, rather than using the default method of having deemed segragted periods (DSPs) and unsegregated periods.