SMSF Australia Blog Articles

Contribution reserving lets your SMSF hold a June contribution until July, so you can deduct two years of concessional cap in one. How it works and the risks.

SMSF rollover rejected? The usual causes are a wrong ESA, mismatched fund or member details, a missing PRN or timing. How to fix each and avoid delays.

Catch-up contributions let you use unused concessional cap from the past 5 years if your total super balance is under $500,000. See worked examples.

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

The CGT retirement exemption lets you disregard up to $500,000 of capital gains on active asset sales. Learn how to contribute those proceeds into your SMSF.

Spouse contributions can boost your partner's super and may entitle you to an 18% tax offset. Learn the income limits, contribution caps, and SMSF requirements.

From 1 July 2026, super must be paid on payday. Your SMSF needs a complying ESA and NPP-enabled bank account to receive contributions within the 7-day window.

Re-contribution strategies are generally accepted by the ATO for estate planning purposes, but certain arrangements can trigger Part IVA anti-avoidance rules.

The non-concessional contributions cap is $120,000 for the 2025/26 financial year, rising to $130,000 in 2026/27. Learn about eligibility, total super balance thresholds, and the bring-forward rule.

The concessional contributions cap is $30,000 per member for 2025/26, rising to $32,500 in 2026/27. Learn what counts as a concessional contribution, Div 293 implications, and carry-forward rules.