Welcome to the Resource Library for SMSF Professionals
The SMSF Association Resource Library gives you access to quality Technical Resources, Go-To Guides and White Label Documents to keep you up to date and provide the best information and advice to your clients.
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White Label Document: Technical Newsletter – Edition 4
This white label newsletter is a round-up of some superannuation changes and key developments that may be relevant to your clients, as trustee of an SMSF. It outlines what changes are
Academic Paper | SMSF Sector Performance 2021-2022
This report presents findings from a joint research venture between the SMSF Association and the University of Adelaide’s International Centre for Financial Services (ICFS). The underlying work examines the financial performance of
Performance Brief | SMSF Sector Performance 2021-2022
The SMSF sector outperforms the APRA fund sector during the 2021-2022 financial year. This one-page Performance Brief Fact Sheet outlines the key research observations in an easy to reference document. SMSF Sector Performance 2021-2022
Technically Speaking: Navigating the Moral Compass – Ethics in SMSF Advice
Our latest technically speaking bulletin, authored by leading industry specialist Nidal Danoun, Executive Director of Prosperity Financial Services, is a must-read for every SMSF specialist seeking to elevate their ethical
Technically Speaking: ATO Disqualifying SMSF Trustees (Part 2)
As the ATO continues its compliance actions against premature access to superannuation benefits and non-lodgement of returns, this Technically Speaking bulletin follows Part 1 released last year, and takes a look at
White Label Document: Technical Newsletter – Edition 3
This white label newsletter is a round-up of some superannuation changes and key developments that may be relevant to your clients, as trustee of an SMSF. It outlines what changes are
Technically Speaking: Unpacking the $3 Million Super Tax
How much do you really know about the new $3 Million super tax? While much of the focus has been on the complexity associated with the introduction of a new
Technically Speaking: Understanding the Transfer Balance Cap series – Death Benefits
In the first bulletin of our Understanding the Transfer Balance Cap series, we laid a foundation to better understand how the TBC regime operates – in particular, the interaction between
Technically Speaking: Understanding the Transfer Balance Cap series – Laying the foundations
While the Transfer Balance Cap (TBC) was first introduced in 2017, to restrict the amount that individuals can transfer into retirement phase pensions, it operates under a nuanced framework of
Technically Speaking: Valuations and the SMSF Audit
This edition of Technically Speaking, written by Naomi Kewley, Managing Director, Peak Super Audits, will help you navigate the asset valuation tightrope, with a focus on property investments. This bulletin
Technically Speaking: Contribution errors, refunds, and ATO discretion
While there is nothing in either the super or tax legislation allowing a fund trustee to return a contribution to a member simply because that member has exceeded their contribution
Technically Speaking: Dealing with excess non-concessional contributions
It is not uncommon for a fund member to exceed their Non-concessional contribution cap. And, it can be a daunting experience when a member receives an Excess Non-concessional contribution determination