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: 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
Technically Speaking: End of financial year essentials 2023
With 30 June 2023 just around the corner, now is a great time to get across your clients’ past, current, and future contributions to maximise contribution opportunities. It is also
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
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
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,
Technically Speaking: The modern day importance of meeting the retirement definition
This is part one of our series on the importance of ‘retirement’ which takes a close look at the various provisions in both the superannuation and taxation laws which underpin
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