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 – Laying the foundations
While the Transfer Balance Cap (TBC) was first introduced in 2017, to restrict the amount that individuals can transfer into retirement phase pensions, it operates under a nuanced framework of
Technically Speaking: Valuations and the SMSF Audit
This edition of Technically Speaking, written by Naomi Kewley, Managing Director, Peak Super Audits, will help you navigate the asset valuation tightrope, with a focus on property investments. This bulletin
Technically Speaking: Contribution errors, refunds, and ATO discretion
While there is nothing in either the super or tax legislation allowing a fund trustee to return a contribution to a member simply because that member has exceeded their contribution
Technically Speaking: Dealing with excess non-concessional contributions
It is not uncommon for a fund member to exceed their Non-concessional contribution cap. And, it can be a daunting experience when a member receives an Excess Non-concessional contribution determination
White Label Document: Technical Newsletter – Edition 2
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
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,
Estate planning: The grand finale
Technical Summit 2023 We wrapped up the 2023 Technical Summit with a high energy estate planning update presented by Scott Hay-Bartlem. With estate planning litigation on the rise, join Scott
Death benefits: Don’t let them come back to haunt you
Technical Summit 2023 We often hear about taking money out of super to avoid taxes being paid by adult children on their parent’s death benefit in circumstances when the parent
Marriage breakdown: Is there a new happily ever after?
Technical Summit 2023 When establishing and running an SMSF, we often spend a great deal of time planning for incapacity and death, and how this can be managed to protect
Don’t get PLD: Pension, Lump-Sums and Death
Technical Summit 2023 Australian’s love superannuation due to the tax concessional treatment, and that is more so when they then have the opportunity to access their benefits for retirement, one
Why compliance and technical go hand-in-hand
Technical Summit 2023 In this workshop, Mark Ellem presents case studies for attendees to consider technical issues that can arise during the preparation of annual financial statements. The case studies
It Depends! The ethics of SMSF advice
Technical Summit 2023 This workshop examined the ethics of SMSF Advice discussing how Advisers can meet the best interest duty in the Corporations Act and the Code of Ethics using