SMSF | Members’ interest and preservation standards


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 the conditions of release that a member must satisfy to access money from their superannuation interest.


On completing this module, you should be able to:

  • calculate a member’s tax-free and taxable components in an interest
  • describe the various preserved benefits
  • identify and discuss the various conditions of release that apply
  • describe the cashing restrictions that apply to certain conditions of release.

SMSF Advice - Members' interest and preservation standards

Member: $220.00
Non-Member: $275.00

CPD Hours: 5.00