by James Carey
One of the most persistent misconceptions in the SMSF space is that compliance revolves around asset types. Trustees often ask whether their fund can invest in property, cryptocurrency, private companies or precious metals. The assumption is that some assets are “allowed” and others are not. In reality, SMSFs can invest in a wide range of […]
What is Division 296 tax? Division 296 legislation has passed both houses as of 11 March 2026 without further amendments and will take effect from 1 July 2026. Division 296 tax is an additional tax on individuals whose total superannuation balance exceeds $3 million at year end. It targets earnings attributable to the portion of […]
by James Carey
Accurate record-keeping is one of the most fundamental responsibilities of an SMSF trustee. While investment strategy and asset selection tend to receive significant attention, it is the quality of a fund’s records that most often determines how smoothly it operates from a compliance and administrative perspective. SMSF trustees are legally required to maintain records that […]
by SMSFcentral
Last updated April 2026. This article has been refreshed with current contribution caps, penalty frameworks and compliance requirements for 2025–26. SMSFs remain one of the most flexible vehicles for managing your retirement savings. But flexibility comes with responsibility. As SMSF administrators who have worked with hundreds of funds over the years, the team at SMSFcentral […]
SMSFcentral Pty Ltd · ABN 81 611 115 505 · Tax Agent 25410256 · 1 James Place, North Sydney NSW 2060 · 02 8412 0086 · [email protected] · Tax, compliance and administration only — we do not provide financial advice.
