SMSF Australia Blog Articles

Exceeded your super contribution caps? Learn how the ATO taxes excess concessional and non-concessional contributions in an SMSF, and your release options.

Find out when an SMSF needs a Legal Entity Identifier (LEI) for overseas trading, mandatory for OTC derivatives and offshore brokers since October 2024.

Learn how crypto airdrops are taxed in an SMSF: treated as ordinary income at market value, then subject to CGT on sale, with concessions in pension phase.

Exempt current pension income (ECPI) explained: Segregated vs actuarial methods, disregarded small fund assets, and the Div 296 tax impact.

SIS dependants vs death benefits dependants explained, who can receive your SMSF death benefit, interdependency relationships, and tax treatment.

What happens to your SMSF on death, control of the trustee, how death benefits are paid, and the impact on a surviving spouse's transfer balance cap.

SMSF administrative penalty rates from 1 July 2026, common ATO breaches, how penalties apply to individual vs corporate trustees, and red flags.

Yes, a single person can have an SMSF but individual trustees aren't allowed. Learn the corporate trustee rules for single-member funds.

Technically yes, but it's not recommended. Learn the risks of using an existing company as SMSF trustee versus setting up a special purpose company.

SMSF record-keeping requirements: which documents need 5 vs 10 years, penalties for non-compliance, and rules for storing records electronically.