SMSF Technical Resources

Additional technical and compliance resources to assist SMSF trustees and other accountants managing more complex tax and regulatory questions.

Understanding Div296

Understanding Div296 - How will taxation of unrealised gains work in relationship to the $3 million super tax

Learn more about Non-Arm’s Length Income (NALI) and expenditure (NALE) rules for SMSFs

Learn all about the Segregation of Assets in a SMSF for Pension and Accumulation Purposes

Learn how to master Sole Purpose Test which is the foundation of the superannuation legislation

Learn and understand the SuperStream system and how to complete a rollover existing super into your SMSF

Learn how you can meet the work test for voluntary contributions to maximise your superannuation benefits.

Learn how SMSF capital gains tax impacts your super fund: net capital gains, CGT discounts, and strategies to minimise your tax liability.

Learn and understand how Actuarial Certificates work in the retirement phase pensions in your SMSF

Learn the vital role of SMSF auditors in ensuring the integrity of SMSFs along with your responsibilities today!