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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Technically Speaking: End of financial year Essentials 2025: Contributions
Make Every Contribution Count Before 30 June. Our latest EOFY bulletin and webinar are packed with practical strategies, tips, and traps to help you navigate the contribution rules with confidence.
2025/26 Super Reference Guide
Our Super Reference Guide is a must-have for your office. Refer to it regularly for a comprehensive look at the 2025/26 financial year’s rates, caps, thresholds and more. A3 –
White Label Document: Technical Newsletter – Edition 7
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: Navigating the Retirement Condition of Release: Understanding the impact of preservation
In this bulletin, we explore the intricacies of the retirement condition of release – a crucial concept for members under age 65 wanting to access their superannuation benefits. Delving into
2025-26 Federal Budget Update
The 2025-26 Federal Budget has been handed down this evening by Treasurer, Jim Chalmers. The Association’s Head of Policy and Advocacy, Tracey Scotchbrook, was in Canberra and attended the key
Performance Brief | SMSF Sector Performance 2022-2023
SMSFs outperformed APRA funds over the 5-year period. This one-page Performance Brief Fact Sheet outlines the key research observations in an easy to reference document. SMSF Sector Performance 2022-2023 Performance
Academic Paper | SMSF Sector Performance 2022-2023
This research note presents findings from a joint venture between the SMSF Association and the University of Adelaide’s International Centre for Financial Services (ICFS). The underlying work examines the financial
White Label Document: Technical Newsletter – Edition 6
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: Arm’s Length Matters: Navigating Section 109 with Confidence
Recent amendments to section 295-550 of the Income Tax Assessment Act 1997 have reignited discussions on the application of arm’s length principles to SMSFs. While these recent changes specifically address
Technically Speaking: Understanding the Transfer Balance Cap series – Dealing with an excess transfer balance
Dive into our ongoing technical bulletin series that unpacks the complexities of the Transfer Balance Cap (TBC) regime. Throughout this Understanding the Transfer Balance Cap series we’ve laid some foundational
Technically Speaking: Understanding the Transfer Balance Cap series – TBC Credits arising from LRBAs and Notional Earnings
Dive into our ongoing technical bulletin series that unpacks the complexities of the Transfer Balance Cap (TBC) regime. In this latest instalment, we explore the impact of Limited Recourse Borrowing
In Conversation with the ATO – SMSF Auditor Edition
This In Conversation with the ATO is hosted by the SMSF Association’s Head of Technical, Mary Simmons and features Paul Delahunty, Acting Assistant Commissioner at the ATO’s SMSF Branch. Paul