SMSF Advice – SMSF Regulatory Framework

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 […]

SMSF Advice – Regulating SMSFs

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. […]

SMSF Advice – Contribution Standards

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 […]

SMSF Advice – Investing in an SMSF

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 […]

SMSF Advice – Taxing an SMSF

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. […]

SMSF Advice – Taxing superannuation payments

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 […]