Module – Taxing an SMSF


This topic 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 topic 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 deductions allowable for a self-managed superannuation fund (SMSF) both in accumulation and retirement phases.


On completing this topic, you should be able to:

• 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 exempt current pension income deduction works.


1 Jan 2020 - 1 Jan 2021
7:00 pm AEDT - 7:00 pm AEDT
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