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Case Study – The Impact of Noting the Incorrect Entity on a Contract of Sale
Incorrect entity details on an SMSF Contract of Sale can trigger double stamp duty, finance delays, and compliance breaches. This case study explains why precise entity naming is critical when purchasing property through an SMSF, the risks involved, and how reviewing Bare Trust and Holding Trust documents before signing can prevent costly settlement issues.
3 min read
What Is an SMSF? Benefits, Rules & Who Should Start a Self-Managed Super Fund
Self-Managed Super Funds (SMSFs) give you direct control over your retirement investments, from shares to property. This guide explains the key SMSF rules you must know — the Sole Purpose Test, tax treatment, in-house asset limits, and the trustee choices that affect borrowing. Learn why many Australians choose SMSFs and how partnering with SMSF specialists makes setup and compliance straightforward.
4 min read
SMSF Commercial Property Investing Pros and Cons
Buying commercial property through your SMSF can deliver tax benefits, steady rental income, and long‑term growth — but it also comes with strict Australian Taxation Office rules and complex compliance steps. Learn how SMSF trustees can purchase and manage business real property, borrow through an LRBA, and structure investments correctly to build a stronger retirement strategy.
6 min read
SMSF Property Valuation Challenges: What Every Trustee Needs to Know
Valuing SMSF property correctly is critical for compliance, accuracy, and smooth audits. This article breaks down the ATO’s valuation rules, the most common trustee mistakes, and practical steps to avoid delays or costly errors. Learn how to achieve annual market valuations that meet SIS Act and ATO standards with confidence.
5 min read
Division 296 Explained: What the Proposed $3 Million Super Tax Means for Australians
The Australian Government has proposed changes to Division 296, the so-called $3 million super tax. This article explains the latest updates, including how realised earnings will be taxed, the new $10 million threshold, and what it could mean for SMSF trustees and high-balance super accounts.
3 min read
What is Preservation Age in SMSF
Preservation age in SMSFs sets the earliest age for accessing superannuation benefits, shaped by birthdate and retirement status. This article explains preservation age, exceptions where it may not apply, its influence on SMSF retirement and investment strategies, and the role of advisors like financial planners, accountants, and lawyers in assisting trustees and mortgage brokers.
3 min read
Structuring SMSFs to Buy Property
Buying investment property in your SMSF can diversify your retirement strategy, but strict rules apply. Learn how SMSF property investment works, from borrowing under an LRBA to trustee structures, compliance requirements, and risks. Discover why corporate trustees may offer more flexibility and why professional advice is essential before purchasing property in a self-managed super fund.
4 min read
Sole Purpose Test in SMSFs Explained: What Trustees Need to Know
Understand the SMSF Sole Purpose Test, which ensures all fund actions and investments are solely for retirement or death benefits. Learn how it impacts compliance, investments, and trustee responsibilities.
2 min read
SMSF Tax and Contributions Explained
SMSFs in 2025 are taxed at 15% in accumulation, with retirement-phase income often tax-free. Concessional contributions are capped at $30,000 and non-concessional at $120,000. Additional concessional contributions can reduce personal taxable income, while excess contributions may trigger extra tax. Timing and compliance are essential for accurate reporting in both SMSF and personal tax returns.
2 min read
Accessing Your SMSF Benefits: Overview to Preservation Rules, Multiple Members, and Conditions of Release
Accessing SMSF benefits requires following preservation laws and SMSF trust deed rules carefully. Preservation age, conditions of release, and member-specific eligibility in multi-member SMSFs affect when you can withdraw. Trustees must verify conditions, ensure compliance, and maintain records to avoid tax penalties and protect the fund’s tax status while providing member benefits.
3 min read
What is the Transfer Balance Account Report (TBAR)
From 1 July 2023, all SMSFs are required to lodge Transfer Balance Account Reports (TBARs) quarterly within 28 days after each quarter’s end. The Transfer Balance Cap rises to $2 million in July 2025 with proportional indexation applied to individuals. Some reportable events, such as excess commutations, require faster reporting. Timely and accurate TBAR lodgement is critical to maintain SMSF compliance and pension phase tax exemptions.
3 min read
SMSF Annual Compliance Guide
Trustees of SMSFs must meet annual compliance and administration requirements to stay within superannuation laws. This includes lodging the SMSF Annual Return, completing an independent audit, asset valuations, contribution reporting, investment strategy reviews, and maintaining proper records. Follow this comprehensive checklist to ensure your SMSF remains compliant with the ATO, ASIC, and other regulatory obligations.
3 min read
SMSF Property Investment Structures Explained
Investing in property through an SMSF requires the right structure. Corporate trustees offer flexibility when members join or leave, while individual trustees may create administrative challenges. Both require a bare trust for borrowing, but lenders often prefer corporate trustee setups. Understanding SMSF trustee structures is key to compliant and effective property investment.
2 min read
Spouse Contributions to SMSFs
Learn key facts about spouse contributions to SMSFs in 2025, including eligibility requirements, tax offset benefits, income caps, and how contributions can enhance retirement savings. Learn how to maximise spouse contribution benefits while navigating Australian superannuation rules to support effective financial planning.
2 min read
Understanding SMSF Expenses
This article explains the types of expenses in a Self-Managed Super Fund (SMSF), including tax deductibility rules, operating and investment costs, statutory fees, and trustee remuneration limitations. Trustees and mortgage brokers will gain clear guidance on managing SMSF expenses for compliance and optimal retirement outcomes in line with 2025 Australian Tax Office regulations.
2 min read
SMSF Estate Planning and Wills: When a Member Passes Away
Estate planning is key for SMSF trustees and members, especially regarding death benefits and trustee succession. This article explains binding death benefit nominations, tax implications, legal cases affecting SMSF wills, and how trustees manage the fund on a member’s death. Mortgage brokers and trustees alike benefit from understanding SMSF estate processes and compliance.
3 min read
What is the Transfer Balance Cap (TBC)
The Transfer Balance Cap limits tax-free super savings in retirement phase accounts to $2 million in 2025. Transitional CGT Relief helps SMSF members avoid tax on pre-cap gains by resetting asset cost bases. All TBAR events must be reported quarterly, with faster deadlines for excess commutations. Exceeding the cap triggers tax penalties, making timely pension adjustments vital for compliant, tax-effective retirement planning.
3 min read
Understanding Small Business CGT Concessions and SMSFs
Explore how Australian small business owners can benefit from Capital Gains Tax (CGT) concessions in conjunction with Self-Managed Super Funds (SMSFs). Understand eligibility limits, legal restrictions on SMSF business ownership, and how concession benefits can be lawfully contributed into super to boost retirement savings.
2 min read
SMSF Contributions For Self-Employed
Explore how self-employed income affects SMSF contributions. Learn about voluntary contributions, tax deductions on personal concessional contributions, the absence of compulsory Super Guarantee, contribution caps, and compliance essentials. Maximise retirement savings within SMSF rules while managing tax impacts effectively under Australian regulations.
2 min read
What Are Concessional Contributions in SMSFs
Learn about concessional contributions to SMSFs in 2025 including employer contributions, salary sacrifice, personal deductible contributions, and how unused caps can be carried forward. Understand the concessional contributions cap, taxation of contributions, and key rules to navigate contribution limits in line with the latest ATO regulations for effective superannuation management.
2 min read
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