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: COVID-19 and SMSFs with property
The health, social and economic impacts of the global COVID-19 pandemic have been far and wide and the SMSF sector is no different. The SMSF Association has worked with the
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
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
Technically Speaking: “What is a small business for CGT small business concession purposes?”
The SMSF Association’s Head of Policy, Jordan George, has written this issue of Technically Speaking on CGT small business concessions. These tax concessions can assist your clients in making significant
Technically Speaking: The work text exemption – Giving retirees an extra year (including an update on superannuation measures in Parliament)
This issue of Technically Speaking, written by the SMSF Association’s Policy Advisor, Franco Morelli, details the final work test exemption rules including: The current rules for individuals aged 65 and
Technically Speaking: Impact of recent SMSF audit court cases
This issue of Technically Speaking, written by Head of Policy, Jordan George, breaks down recent SMSF audit court cases and the impacts for all SMSF professionals. This paper focuses on:
Technically Speaking: Property Investing v Property Development
This issue of Technically Speaking, written by Head of Education and Technical, Peter Hogan, looks to provide answers to: Property investor or property developer? Can an SMSF carry on a
Technically Speaking: Your SMSF technical update
This issue of Technically Speaking will focus on providing comprehensive updates on a range of recent SMSF technical legislation changes and ATO announcements. Your SMSF technical update Technically Speaking Issue
Technically Speaking: Downsizer Contributions
This issue of Technically Speaking details the downsizer contributions measure announced in the 2017-18 Federal Budget and begins from 1 July 2018. Downsizer Contributions Technically Speaking Issue 47 Download the
Technically Speaking: ECPI
This issue of Technically Speaking written by Franco Morelli, Policy Advisor, SMSF Association, focuses on Exempt Current Pension Income (ECPI). Exempt Current Pension Income (ECPI) Technically Speaking Issue 46 Download
Technically Speaking: Total Superannuation Balance
This issue of Technically Speaking, written by Franco Morelli, Policy Advisor, SMSF Association, focuses on Total Superannuation Balance (TSB). Total Superannuation Balance – the forgotten cap? Technically Speaking Issue 45