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.
Search the Resource Library using the filters below
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
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
Endgame strategies: Resolving death benefit challenges
Technical Summit 2024 By watching this Keynote session you will: Understand the common deficiencies in the death benefit process, conflict issues, trustee good faith duties, and SMSF documentation problems that
Future-proofing SMSFs: Effective death benefit planning
Technical Summit 2024 By watching this workshop session you will: Understand the interaction between tax laws and superannuation requirements when an SMSF member dies and build an awareness of trustee
Navigating ethics: The good, the bad and the AI
Technical Summit 2024 By watching this technical session you will: Gain practical insights and guidance through the use of case studies to apply the Financial Planners and Advisers Code of
Blended family SMSFs: Structuring for success
Technical Summit 2024 By watching this workshop session you will: Understand the unique challenges and potential pitfalls associated with managing SMSFs in blended families. Formulate effective strategies for different family
Effective retirement strategies for SMSF clients
Technical Summit 2024 By watching this technical session you will: Understand the requirements for creating and maintaining a compliant SMSF investment strategy. Explain the extra considerations for an SMSF investment