SMSF Rules

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.