SMSF Modules

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.

Use the buttons below to view the different module options:

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SMSF Module: Advice

SMSF Advice | Investing in an SMSF

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 outlined in the Superannuation Industry (Supervision) Act 1993 (Cth) (SIS Act) and

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SMSF Advice | Taxing an SMSF

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 that are not maintained on an arm’s-length basis and imposes a higher

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SMSF Advice | Members’ interest and preservation standards

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 and explains the preservation status of a members’ benefit. The module also

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SMSF Advice | SMSF Regulatory Framework

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 that are relevant to superannuation, two Acts and their associated Regulations, are

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SMSF Advice | Taxing superannuation payments

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 step is to determine how much tax is to be paid on

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SMSF Advice | SMSF Controls – planning for life

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 the appropriate taxation. The module also investigates the ways in which a

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SMSF Advice | Regulating SMSFs

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 all trustees must abide by and are deemed to be incorporated into

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SMSF Advice | Contribution Standards

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 making and accepting contributions, and determine the taxation treatment, designation and deductibility.

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SMSF Module: Audit

SMSF Audit | Audit Reporting

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 communicated. This Module examines the multiple facets of SMSF auditor reporting: Reporting

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SMSF Audit | Being an SMSF Auditor

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 to be met by SMSF auditors, including the application of the independence

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SMSF Audit | Audit Standards

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 interpretation of the auditing standards following adoption of the ‘Clarity’ format, and

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SMSF Audit | Preliminary engagement activities

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 control procedures and independence assessments. Where auditors complete all SMSF audits for

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