CMN.ATO.SMSFAR.436352 - Exempt current pension income cannot be greater than gross income.

In this case, it is important to check to see if the gross income is negative. If it is (expenses are greater than income or some negative value from a partnership loss), then the following should be considered -

If Answer to question "Did the fund pay an income stream" is NO then Exempt current pension income must be equal or less than Gross income. That's according to SBR.

Solution -

YES for Exempt Pension income and add $1 as Pension income.

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