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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
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 SMSF Property Loans
SMSF property loans differ from standard home loans, with higher fees, stricter rules, and fewer features. Using a standard broker or applying directly to a lender can result in mistakes, penalties, and missed opportunities. Trustees must understand lender rules, liquidity, serviceability, and compliance requirements to protect their SMSF and long-term retirement savings.
3 min read
How to Wind Up an SMSF
Winding up an SMSF involves careful steps to comply with trustee duties and ATO regulations. Learn why SMSFs are wound up and essential tasks including asset disposal, member benefit payments, final audit, tax reporting, and documentation. This guide helps trustees manage the SMSF closure process compliantly and efficiently.
3 min read
SMSF Lease Agreements for Residential and Commercial Properties
Leasing property within a Self-Managed Super Fund (SMSF) requires strict adherence to ATO rules. Residential and commercial leases have different regulations, and trustees must ensure leases reflect market terms, comply with the SIS Act, and avoid related party breaches. This guide explains key compliance considerations and best practices for SMSF lease agreements.
2 min read
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