From www.smsfadviser.com: SMSF trustees can apply for exempt current pension income (ECPI) even if they fail to meet the minimum pension requirements without needing to go through the commissioner.

This allows for self-assessment of minor underpayments related to honest mistakes or uncontrollable circumstances, provided the underpayment does not exceed one-twelfth of the minimum annual payment.

Trustees must fulfill all other conditions for ECPI exemption, which can be retained by making catch-up payments and continuing to treat the income stream as in the retirement phase.