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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 and SMSF Specialist Auditor programs, 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, audit engagement and independence, audit planning and risk, fraud, auditor reporting, 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.
Please note that you will have 12 weeks from date of registration to complete each module.
Use the buttons below to view the different module options:
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SMSF Module
SMSF | SMSF Regulatory Framework
*View full terms and conditions here. OVERVIEW 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
SMSF | Investing in an SMSF
*View full terms and conditions here. OVERVIEW Self-managed superannuation fund (SMSF) trustees have ultimate control over the investments of the fund, so long as all investments are made in conjunction with the fund’s investment strategy, the sole purpose test and within the investment restrictions
SMSF | Taxing an SMSF
*View full terms and conditions here. OVERVIEW This module explores a complying superannuation fund’s taxation obligations. It considers the taxation of contributions, the applicable capital gains tax (CGT) provisions, how foreign transfers are treated and ordinary income. This module also identifies income from transactions
SMSF | Members’ interest and preservation standards
*View full terms and conditions here. OVERVIEW 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
SMSF | Pension payment standards and paying a benefit
*View full terms and conditions here. OVERVIEW This module considers the features of a member account and how a member can access their money. It also discusses how money can be taken either as a superannuation lump sum or as an income stream and
SMSF | Taxing superannuation payments
*View full terms and conditions here. OVERVIEW 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
SMSF | SMSF Controls – planning for life
*View full terms and conditions here. OVERVIEW 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
SMSF | Establishing an SMSF
*View full terms and conditions here. OVERVIEW This module looks at the steps to establish a self-managed superannuation fund (SMSF) as a regulated superannuation fund in order to become a complying superannuation fund entitled to tax concessions. The module identifies the trustee covenants that
SMSF | Contribution Standards
*View full terms and conditions here. OVERVIEW 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
SMSF Audit Module
SMSF Audit | Being an SMSF Auditor
*View full terms and conditions here. OVERVIEW The module Being an SMSF auditor is the starting point for both the aspiring and experienced auditor. It outlines both the initial and ongoing requirements that need
SMSF Audit | Conducting the Audit – Part A
*View full terms and conditions here. OVERVIEW The module ‘Conducting the Audit – Part A’ examines the processes and procedures performed by the auditor when auditing the financial statements. Some of the questions answered
SMSF Audit | Audit Standards
*View full terms and conditions here. OVERVIEW The module Audit Standards examines the framework for conducting an SMSF audit as provided within the Audit and Assurance Engagement Standards. The module explores the structure and
SMSF Audit | Preliminary engagement activities
*View full terms and conditions here. OVERVIEW The module Preliminary engagement activities covers the acceptance and continuance procedures for both new or continuing audit engagements. This includes the satisfaction of fundamental ethical requirements, quality
SMSF Audit | Planning and risk – identification, assessment and response
*View full terms and conditions here. OVERVIEW The module Audit Planning and Risk covers the preparation of the audit strategy, the audit plan, identification and assessment of risk and the key concept of materiality.
SMSF Audit | Audit Reporting
*View full terms and conditions here. OVERVIEW The final step in the audit process is to form an opinion and prepare the audit report. Once this is done, the audit results must then be
SMSF Audit | Conducting the audit – Part B (Investments)
*View full terms and conditions here. OVERVIEW The Part B compliance audit requires an in-depth knowledge of investment rules contained in the Superannuation Industry (Supervision) Act 1993 and supporting regulations. The SMSF auditor must
SMSF Audit | Conducting the Audit – Part B (Administration)
*View full terms and conditions here. OVERVIEW The Part B compliance audit requires consideration of several compliance matters, including: Fund structural and residency requirements Contributions and benefit payments In completing this part of the