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: 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
White Label Document: Technical Newsletter – Edition 5
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: Re-visiting superannuation contribution fundamentals and opportunities
Despite the ever-changing superannuation regime, the definition of what constitutes a contribution has largely been unaffected. However, the changes surrounding other aspects of the superannuation landscape mean that it’s important
2024/25 Super Reference Guide
Our Super Reference Guide is a must-have for your office. Refer to it regularly for a comprehensive look at the 2024/25 financial year’s rates, caps, thresholds and more. A3 –
2024-25 Federal Budget Update
The 2024-25 Federal Budget has been handed down this evening by Treasurer, Jim Chalmers. The Association’s Technical Manager, Fabian Bussoletti, was in Canberra and attended the key stakeholder Lock Up.
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