Gain the knowledge and skills you need to help you excel
Flexible learning for SMSF practitioners, seasoned professionals and aspiring SMSF Specialists
Brush up on your SMSF knowledge or upskill and build on the skills you need to kickstart your SMSF career. The new standalone SMSF modules encompass a broad selection of single modules spanning a range of topics for new and aspiring SMSF practitioners, all the way up to experienced SMSF professionals.
Developed for the SMSF Specialist Advisor program, each interactive module has the latest information and resources; and covers technical topics such as SMSF regulatory framework, contribution standards, members interests and preservation standards, investing in SMSFs and much more.
Refresh your knowledge on a specific topic by completing a single module, or complete a selection of modules to upskill and build on your SMSF capabilities as you progress in your career.
Discover your SMSF
The key to specialising in self-managed superannuation funds (SMSFs) is to understand how legislation interacts and how the various regulators of the superannuation industry interpret the law. While there are many pieces of Commonwealth and state legislation that is relevant to superannuation, two Acts and their associated Regulations, are critical
This module looks at the steps to establish a self-managed superannuation fund (SMSF) as a regulated superannuation fund to become a complying superannuation fund entitled to tax concessions. The module identifies the trustee covenants that all trustees must abide by and are deemed to be incorporated into the governing rules
Contributions require a thorough understanding of the Superannuation Industry (Supervision) Regulations 1994 (Cth) (SIS Regulations), and the Income Tax Assessment Act 1997 (Cth) (ITAA 97) and Income Tax Assessment Regulations 1997 as they provide the rules on making and accepting contributions, and determine the taxation treatment, designation and deductibility. This
Self-managed superannuation fund (SMSF) trustees have ultimate control over the investments of the fund. To protect the investments of the fund, and to avoid ATO penalties and possible legal disputes, its essential the trustee’s investment decisions are made in accordance with the fund’s trust deed, investment strategy, the sole purpose test
This module explores the taxation obligations of a self-managed superannuation fund (SMSF). It considers the taxation of ordinary income, taxable contributions, the applicable capital gains tax (CGT) provisions, how foreign transfers are treated and other statutory income. This module also identifies income from transactions that are not maintained on an arm’s-length
All superannuation members have an interest in their superannuation fund. For self-managed superannuation fund (SMSF) members, these interests are a single accumulation interest and/or single or multiple pension interests. This module defines an interest is an SMSF and explains the preservation status of a members’ benefit. The module also considers
This module considers the features of a member account and how a member can access their money. It discusses how money can be taken either as a superannuation lump sum or as a pension and how both lump sum and pension payments are proportioned between taxable and tax-free components. This
This module provides the final overlay of taxation on benefit payments. Having identified the components of a member’s interest, the proportioning that applies to benefit payments and the types of benefits that can be paid, the final step is to determine how much tax is to be paid on those
This module provides the relevant references to paying benefits from a self-managed superannuation fund (SMSF) in the event of the death of a member. It revisits the trustee requirements on death, the benefit payment options and references relevant taxation considerations. This module also investigates the ways in which a member