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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COVID-19 – Providing rental relief for the tenant in my SMSF property
If your SMSF has a property and a tenant in financial distress, you may be able to provide your tenant with rental relief under an agreed commercial arrangement. This may
COVID-19 – Early access of superannuation
31 March 2020 You may be aware that the Government recently announced measures that allow individuals affected by the economic impacts of COVID-19 access a limited amount of their superannuation
COVID-19 – The Government’s economic stimulus packages explained
Over the past two weeks the Government has announced two economic stimulus packages to cushion the economic impact of the Coronavirus. A total of $189 billion is being injected into
Technically Speaking: SMSFs and residency – the tests for remaining a complying superannuation fund
One of the requirements for an SMSF to qualify as a complying superannuation fund is to pass a residency test. This edition of Technically Speaking, written by the Association’s Technical
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,
Superannuation death benefit limitations
Your SMSF clients need to be aware of the strict rules that apply, affecting who can receive a death benefit, the form in which it is paid and timing of
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 – Superannuation death benefits
We have compiled a Go-To Guide on superannuation death benefits to ensure you are confident in your understanding of the impact of the latest superannuation changes, particularly the introduction of the transfer balance cap,
White label document: When did you last review your SMSF’s investment strategy?
You may be aware that the Australian Tax Office (ATO) has issued letters to nearly 18,000 SMSF trustees as part of a campaign to ensure trustees are aware of their
Technically Speaking: How to apply the maximum net asset value test to qualify for the capital gains tax small business concessions
The SMSF Association’s Head of Policy, Jordan George, has written this comprehensive Technically Speaking as a part 2 to Issue 52: “What is a small business for CGT small business
Technically Speaking: Time to rebalance?
The SMSF Association’s Policy team has written this issue of Technically Speaking on rebalancing superannuation accounts between spouses. Due to the recent introduction of the transfer balance cap and the lack
2018-19 Super Reference Guide
Our Super Reference Guide is a must-have for your office. Print it out, have it pinned up and refer to it regularly for a comprehensive look a the 2018-19 financial