By Millinda Cobban, Associate Director, SMSFcentral Last reviewed 12 August 2026. Figures current for the 2026-27 financial year. An SMSF tax return falls due every year, including the years when nothing much happened. No income, no contributions, no benefits paid, and the return is still due, because it is not only a tax return. The […]
READ MORESMSF vs Industry Super Fund: An Honest Comparison
By Millinda Cobban, Associate Director, SMSFcentral Last reviewed 12 August 2026. Figures current for the 2026-27 financial year. Comparing an SMSF vs industry super fund usually turns into an argument about fees, which is a shame, because fees are only one of about six things that actually differ. Both are superannuation structures regulated under the […]
READ MORESMSF Cryptocurrency Rules: What the ATO Requires
By Millinda Cobban, Associate Director, SMSFcentral Last reviewed 12 August 2026. Figures current for the 2026-27 financial year. SMSF cryptocurrency holdings stopped being unusual some years ago, and the compliance questions they raise have settled into a familiar shape. Nothing in the Superannuation Industry (Supervision) Act 1993 prohibits digital assets, and the ATO accepts Bitcoin, […]
READ MORESMSF In-House Asset Rules: The 5% Limit Explained
By Millinda Cobban, Associate Director, SMSFcentral Last reviewed 12 August 2026. Figures current for the 2026-27 financial year. Most breaches of the SMSF in-house asset rules are not deliberate. They happen because a trustee never recognised that a particular arrangement fell inside the definition at all. An in-house asset is a loan to, an investment […]
READ MORECorporate Trustee vs Individual Trustee SMSF
By Millinda Cobban, Associate Director, SMSFcentral Last reviewed 12 August 2026. Figures current for the 2026-27 financial year. Choosing between a corporate trustee vs individual trustee is one of the first decisions a new SMSF makes, and one of the few that is expensive to reverse. Both structures are entirely valid under the Superannuation Industry […]
READ MORESMSF Trustee Responsibilities: 2026-27 Checklist
By Millinda Cobban, Associate Director, SMSFcentral Last reviewed 12 August 2026. Figures current for the 2026-27 financial year. SMSF trustee responsibilities are personal, and that is the part which catches people out. You can engage an administrator, an accountant, an auditor and an adviser, and the legal obligation still sits with you. Those obligations come […]
READ MORESMSF Contribution Caps 2026-27: $32,500 and $130,000
By Millinda Cobban, Associate Director, SMSFcentral Last reviewed 12 August 2026. Figures current for the 2026-27 financial year. Two years of standing still ended on 1 July 2026, when the SMSF contribution caps both moved. The concessional cap went from $30,000 to $32,500, the non-concessional cap from $120,000 to $130,000, and the bring-forward thresholds shifted […]
READ MORETransfer Balance Cap 2026-27: What $2.1 Million Means
By Millinda Cobban, Associate Director, SMSFcentral Last reviewed 12 August 2026. Figures current for the 2026-27 financial year. The transfer balance cap rose to $2.1 million on 1 July 2026, and the question we field most often is whether that hands every pension member another $100,000 of tax-free room. For a good number of members […]
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