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.

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.

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.

Learn the differences between corporate and individual trustees for SMSFs, including legal responsibilities, administrative implications, and how each structure impacts compliance and retirement planning.

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.

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.

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.

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.

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.

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.

Explore the details of non-concessional contributions to SMSFs in 2025, including caps, the bring-forward rule, eligibility based on total super balance, tax implications, and compliance requirements. Understand how to navigate contribution limits to optimise your retirement savings in line with Australian superannuation regulations.

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.

Learn how SMSF trustees can prepare a compliant investment strategy that meets ATO requirements. This guide covers diversification, risk assessment, liquidity, insurance considerations, and how to document your strategy to satisfy regulatory obligations.

Discover the benefits of a corporate trustee for your SMSF, including smoother membership changes, simplified governance, asset protection, and potential advantages when borrowing for property, as corporate trustees are generally assessed outside the NCCP framework.

A related party SMSF loan occurs when the fund borrows from a member or associate. While these loans can be cost-effective, they require strict compliance with superannuation rules. Mortgage brokers can explain general SMSF loan mechanics and risks, but trustees should seek legal and accounting advice for structuring and compliance.

Buying property with your SMSF is a unique journey that involves specific legal structures and specialist finance. With major banks no longer offering SMSF loans, trustees must navigate niche lenders, varying loan policies, and strict compliance rules. This guide explains each step — from structuring your SMSF and setting up a bare trust, to applying for a loan, drafting contracts, and managing the investment property long term.

Trustees and members can purchase Life, Total and Permanent Disability (TPD), and Income Protection insurance within an SMSF, offering control, tax advantages, and strategic alignment with retirement goals. This article explains how SMSF insurance works in 2025, compares it to industry funds, and highlights compliance, tax, and provider selection rules relevant for mortgage brokers and trustees.

SMSF members cannot release equity from fund properties for personal use or use SMSF property as security for other loans. Repairs and maintenance are allowed, but renovations or improvements must follow strict superannuation rules. Understanding these restrictions is critical to keeping your SMSF compliant and safeguarding retirement savings.

Acquiring commercial property through an SMSF offers small business owners rental income, asset growth, and operational control. Related-party leasing on arm’s-length terms boosts super fund income while overcoming borrowing limits through LRBAs. Compounded rent increases highlight the financial advantage of ownership. With compliance and expert advice, SMSF commercial property investment can be a cornerstone of retirement planning.

Discover the unique rules for owning residential investment property in an SMSF. Trustees cannot live in or rent the property to friends or family, cannot acquire residential property from related parties under most conditions, and must use an LRBA structure for borrowing. Learn what it takes to stay compliant with these property rules.