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 – Dealing with an excess transfer balance
Dive into our ongoing technical bulletin series that unpacks the complexities of the Transfer Balance Cap (TBC) regime. Throughout this Understanding the Transfer Balance Cap series we’ve laid some foundational
Technically Speaking: Understanding the Transfer Balance Cap series – TBC Credits arising from LRBAs and Notional Earnings
Dive into our ongoing technical bulletin series that unpacks the complexities of the Transfer Balance Cap (TBC) regime. In this latest instalment, we explore the impact of Limited Recourse Borrowing
Technically Speaking: Re-visiting superannuation contribution fundamentals and opportunities
Despite the ever-changing superannuation regime, the definition of what constitutes a contribution has largely been unaffected. However, the changes surrounding other aspects of the superannuation landscape mean that it’s important
Technically Speaking: Navigating the Moral Compass – Ethics in SMSF Advice
Our latest technically speaking bulletin, authored by leading industry specialist Nidal Danoun, Executive Director of Prosperity Financial Services, is a must-read for every SMSF specialist seeking to elevate their ethical
Technically Speaking: ATO Disqualifying SMSF Trustees (Part 2)
As the ATO continues its compliance actions against premature access to superannuation benefits and non-lodgement of returns, this Technically Speaking bulletin follows Part 1 released last year, and takes a look at
Technically Speaking: Unpacking the $3 Million Super Tax
How much do you really know about the new $3 Million super tax? While much of the focus has been on the complexity associated with the introduction of a new
Technically Speaking: Understanding the Transfer Balance Cap series – Death Benefits
In the first bulletin of our Understanding the Transfer Balance Cap series, we laid a foundation to better understand how the TBC regime operates – in particular, the interaction between
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
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