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.
Technically Speaking Articles
Detailed articles produced by our Technical Team, for education on current topics.
CPD available within the 3 months of the resource's release.
White Label Documents
Our white label documents are designed to make light-work of sharing your expertise.
Simply add your company details and provide to clients.
Past Event Presentations
View past presentations, and accompanying technical papers, delivered by industry experts at our previous national events.
Go-To Guides
Written by our expert Technical Team, these are quick reference, multi-chapter documents that provide you with everything you need to know on a topic.
Search the Resource Library using the filters below
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
Technically Speaking: Legacy Pensions – Market Linked Income Streams
The final bulletin of our three-part series to support members navigate the complexities associated with legacy pensions, particularly in light of new and proposed legislative changes. Click here to view
Technically Speaking: Legacy Pensions – Death and Reserves
Part two of a three-part series to support members navigate the complexities associated with legacy pensions, particularly in light of new and proposed legislative changes. Click here to read Part
Technically Speaking: Legacy pensions and the transfer balance account
Part one of a three-part series to support members navigate the complexities associated with legacy pensions particularly in light of new and proposed legislative changes. From 5 April 2022, new
Technically Speaking: SMSFs and the Wholesale and Sophisticated Investor Rules
We are seeing an increase in the number of member queries on the application of the wholesale investor regime for SMSFs. In particular, the use of accountant’s certificates under the
Technically Speaking: End of financial year essentials 2022
With the end of the financial year (EOFY) fast approaching, now is the perfect time to make some final checks to ensure everything is in order for your SMSF clients