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 chronicles of NALE: The current state of play
As the dust begins to settle following recent legislative changes to the non-arm’s length income (NALI) provisions, attention has shifted from NALI to the more nuanced issue: what happens when
Technically Speaking: End of financial year Essentials 2025: Contributions
Make Every Contribution Count Before 30 June. Our latest EOFY bulletin and webinar are packed with practical strategies, tips, and traps to help you navigate the contribution rules with confidence.
Technically Speaking: Navigating the Retirement Condition of Release: Understanding the impact of preservation
In this bulletin, we explore the intricacies of the retirement condition of release – a crucial concept for members under age 65 wanting to access their superannuation benefits. Delving into
Technically Speaking: Arm’s Length Matters: Navigating Section 109 with Confidence
Recent amendments to section 295-550 of the Income Tax Assessment Act 1997 have reignited discussions on the application of arm’s length principles to SMSFs. While these recent changes specifically address
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