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: Disqualification of SMSF trustees (Part 1)
This edition of Technically Speaking, written by the Association’s Head of Technical, Mary Simmons will look closely at who is a ‘disqualified’ person and as a result prohibited from acting
Technically Speaking: Dealing with excess concessional contributions
While the excess concessional contributions tax regime has evolved over the years, in this bulletin we take a close look at what lies ahead where a client breaches their concessional
White label document: What is a Director Identification Number (director ID) and do I need one?
You may have heard about the new rules which require directors of Australian companies to obtain a Director Identification Number (director ID). The new requirement to obtain a director ID
Technically Speaking: Intermediary Limited Recourse Borrowing Arrangements (LRBAs) and the Total Superannuation Balance (TSB)
Since the ATO confirmed that an investment in a related trust connected with an intermediary Limited Recourse Borrowing Arrangement (LRBA) can be complying and excluded from the in-house asset rules,
Technically Speaking: What can you do with an asset held under an LRBA?
According to the Leverage and Risk in The Superannuation System Report recently provided to the Government by the Council of Financial Regulators, real property continues to be the most popular
Technically Speaking: Strategy considerations for superannuation disability benefits
In the event that a fund member suffers from a serious disability, and accessing accumulated superannuation benefits early is being considered, there are a number of factors that members, trustees,
White label document: Is it a Scam? New data released
Naturally, people aspire to get the most out of their investments, especially if a great opportunity is presented by a ‘trusted’ organisation. However, investment scams occur more often than you
How to spot a scam: Cheat Sheet
Exclusively available for SMSF professionals, view the ‘How to spot a scam: Cheat Sheet‘ to upskill your scam radar. This comprehensive cheat sheet comprises of four practical tips for you to consider
2022-23 October Federal Budget Update – Certainty on SMSF Policy Positions
As expected the October 2022-23 Federal Budget has focused on families, education, health and aged care, energy and affordable housing. From an SMSF perspective it has been a relatively quiet
Technically Speaking: The modern day importance of meeting the retirement definition
This is part one of our series on the importance of ‘retirement’ which takes a close look at the various provisions in both the superannuation and taxation laws which underpin
Technically Speaking: Superannuation death benefit cashing rules
When cashing superannuation death benefits, it is important to understand: What is required under the SIS Act and SIS Regs What is required under the terms of the SMSF trust
Go-To Guide – Estate Planning
The SMSF Association has compiled a comprehensive Go-To Guide aimed at highlighting the key issues in SMSF estate planning including: Detailed summaries from recent legal cases Superannuation death benefits Fund and member control featuring LPR,