SMSF module – Taxing an SMSF

1 Jan 2020 — 1 Jan 2030
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January 1, 2020 @ 7:00 pm - January 1, 2030 @ 7:00 pm ACDT


This module addresses the interaction of all aspects of the tax law that need to be understood to be able to accurately determine the tax liability of an SMSF. It explores the taxation obligations of a SMSF and looks at the taxation of ordinary income, contributions, capital gains tax (CGT), exempt income and foreign transfers before exploring the various deductions available to an SMSF trustee depending on whether the fund is in accumulation or retirement phase.

There is a focus on identifying income from transactions that are not maintained on an arm’s-length basis and subject to tax at 45% as well exempt current pension income depending on whether the trustees of an SMSF choose for the fund’s assets to be  ‘segregated’ or ‘unsegregated’.

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


1 January 2020 1 January 2030

(Price for Non-Members)

(Price for Members)

5 CPD Hours