SMSF Australia Blog Articles

A SMSF release authority is an ATO notification instructing an SMSF to release money from the fund in relation to a member’s super. The ATO will send a release authority

Death, much like taxes, is inevitable and something your SMSF will eventually have to deal with.  It is important to understand how a death of a member is dealt with

The ATO supervisory levy is a fee charged by the Australian Taxation Office (ATO) to help fund the cost of regulating SMSFs and, according to them, to help educate SMSF

Once you are part of a Self-Managed Super Fund, regardless as to why you became part of it, you cannot simply walk away and hope it goes away. As director

Navigating SMSF Liquidity Requirements including SMSF Loans A SMSF is required to ensure they have sufficient cash to pay their current and future debts. This not only relates to SMSF

SMSF Investing in Software or Subscriptions for Trading or Investment Activities When a SMSF is considering purchasing software or a subscription the cost must be appropriate for the SMSF to

This tax is quite frustrating. Since my earnings and concessional contributions exceed $250,000, I am subject to additional tax of 15% on the concessional contributions I make to my self-managed

The ATO authorise a SMSF to release a member’s super balance early to pay for such things as: excess concessional contributions (ECC) excess non concessional contributions (ENCC) division 293 tax

Why does it matter who is an Associate of your SMSF? Understand the ATO rules around related parties and the unique definition under the SMSF rules.

Why in the world would my SMSF trigger the Non Arm’s Length Income (NALI) rules if my fund purchases the office used in my business from me at market value?