SMSF module – Taxing an SMSF

2 Jan 2020 — 2 Jan 2030
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January 2, 2020 @ 5:30 am - January 2, 2030 @ 5:30 am


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 basis and imposes a higher rate of tax for income that is deemed not at arm’s length.

It also explores the general and statutory deductions allowable for an SMSF both in accumulation and retirement phases.

The calculation of exempt income derived from the assets supporting current pension liabilities is also explained.

Learning outcomes

On completing this module, participants should be able to:

  • Calculate the taxable income of an SMSF in a particular financial year, recognising both ordinary and statutory income derived and allowable expenses paid
  • identify which contributions are taxable
  • understand how capital gains tax is calculated in an SMSF
  • make an election to have the applicable fund earnings of a foreign superannuation fund taxed concessionally in an SMSF
  • determine what income amounts are deemed non-arm’s length income
  • identify which insurance premiums are deductible
  • explain how the calculation of exempt current pension income works.


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SMSF module - Taxing an SMSF - Education Modules Fee
  • $ 220.00 – Member
  • $ 275.00 – Non-Member


2 January 2020 2 January 2030

(Price for Non-Members)

(Price for Members)

5 CPD Hours