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.
The Resource Library is only available to Associate, Specialist, Fellow and Retired Members. If you wish to gain access to the resources, please visit the Membership page for more information.
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Technically Speaking: Taking a deep dive into the world of non-concessional contributions
With the pending increase to the General Transfer Balance Cap (TBC) expected from 1 July 2023 and the associated bring-forward thresholds also set to increase, now is a great time
White Label Document: Technical Newsletter – Edition 1
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 2020-2021
The SMSF Association engaged the University of Adelaide to examine the overall financial performance of self-managed super funds (SMSFs) compared to APRA-regulated funds. This joint research venture is based on financial statement
Fact Sheet | SMSF Sector Performance 2020-2021
The SMSF Association engaged the University of Adelaide to examine the overall financial performance of self-managed super funds (SMSFs) compared to APRA-regulated funds. This joint research venture is based on
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