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: The Perfect SMSF Storm: Options & Crypto
This issue covers the area of high-risk assets such as derivatives and cryptocurrency. This edition of Technically Speaking, written by Shelley Banton SSA, SSAud, Head of Education, ASF Audits, covers:
Technically Speaking: Super Decision – Pension or Lump Sum?
This edition covers the ATO’s view on the re-classification of pension payments into lump sums once the pension payment has been received by a member. This issue of Technically Speaking, written
Technically Speaking: Winding up an SMSF
The decision to wind up an SMSF is one that should not be taken lightly. Based on the latest ATO statistical data, 2017-2018 was the highest year on record for
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