SMSF Australia Blog Articles
How to change the name of an SMSF
Changing your SMSF name takes a trustee resolution, a deed of variation and telling the ATO within 28 days. See the steps and which records to update.
When is an SMSF Return Not Necessary?
A new SMSF with no assets, contributions or rollovers in its first year can lodge a Return Not Necessary. See who is eligible, evidence and due dates.
How to set up an SMSF ATO payment plan
Set up an ATO payment plan for your SMSF's tax debt online or by phone: eligibility, the $200,000 online limit, upfront payments, and GIC charges.
Understanding how SMSF member balances work
How are SMSF member balances worked out? See how contributions, earnings, tax and expenses are allocated fairly across accumulation and pension accounts.
Proposed SMSF Reforms: What Trustees Need to Know
New PCSS discussion paper proposes SMSF reforms: trustee education, higher supervisory levy, and CSLR levies. Here's what trustees need to know so far.
What Is an SMSF Trustee Minute?
An SMSF trustee minute records how trustees reached a decision, required for audits and ATO compliance. Learn what to include, retention rules, and penalties.
What Is ECPI in an SMSF?
Exempt current pension income (ECPI) explained: Segregated vs actuarial methods, disregarded small fund assets, and the Div 296 tax impact.
What Are SMSF Administrative Penalties?
SMSF administrative penalty rates from 1 July 2026, common ATO breaches, how penalties apply to individual vs corporate trustees, and red flags.
How Long Do SMSF Records Need to Be Kept?
SMSF record-keeping requirements: which documents need 5 vs 10 years, penalties for non-compliance, and rules for storing records electronically.
What Happens to My SMSF If I Move Overseas?
Moving overseas can breach your SMSF's residency rules and trigger a tax of up to 50% on your fund. Learn the three residency tests and how to plan ahead
