Guides, tools and reference material for SMSF trustees and financial advisers. Everything here is written by our SMSF specialists and kept current with the rules – tax, compliance and administration only, never financial advice.
Featured guides
- Division 296 guide and calculator – the additional tax on super balances above $3 million, in plain language, with a free estimate calculator.
- Setting up an SMSF – the full step-by-step on establishing a fund and registering it with the ATO.
- SMSF audit requirements – what the annual independent audit covers and what happens if your fund fails it.
Property in super
- SMSF residential property – the rules for holding residential property in a fund.
- SMSF commercial property – business real property and leasing to related parties.
- SMSF unit trust property – ungeared and geared unit trust structures.
Compliance and investment
- SMSF investment rules – what an SMSF can and cannot invest in.
- SMSF investment strategy requirements – what the strategy document must cover.
- SMSF record-keeping requirements – the records you must keep and for how long.
- SMSF asset valuation requirements – market-value rules for fund assets.
Pensions and benefits
- SMSF pension rules explained – account-based pensions and minimum drawdowns.
- SMSF conditions of release – when you can legally access your super.
- What happens when an SMSF member dies – death benefits, reversionary pensions and trustee obligations.
Looking for help with your fund? Talk to our team or read about SMSF administration for advisers and for trustees.