# SMSF Guides Canonical URL: https://superinformed.com.au/smsf-guides Markdown URL: https://superinformed.com.au/llms-pages/smsf-guides.md Section: Guides Last modified: 2026-05-11 Review focus: General SMSF guidance for Australian trustees. Summary: Guides and decision pages for Australian self-managed super fund trustees covering setup, costs, contributions, property, crypto, pensions, audit, investment strategy, trustee structure, and death benefits. Editorial note: Super Informed content is general information for Australian SMSF trustees. It is not personal financial advice, tax advice, or legal advice. Author/editor: Sam Corrie, Editor, Super Informed, Adelaide SA Editorial method: Primary-source review of ATO, ASIC, Treasury, legislation, regulator announcements, explanatory material, and official guidance where available. Independence: Super Informed is an independent editorial project. It is not affiliated with, endorsed by, or written on behalf of any employer, bank, super fund, product issuer, adviser, accountant, or regulator. Corrections: Corrections and clarifications can be sent to sam@superinformed.com.au. Material corrections are reflected in the article and updated date where appropriate. Scope: General information only. Not personal financial advice, tax advice, or legal advice. ## Source Base - [Australian Taxation Office SMSF guidance](https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/self-managed-super-funds-smsf) - [ATO key superannuation rates and thresholds](https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds) - [ATO SMSF administration and reporting](https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/self-managed-super-funds-smsf/administering-and-reporting) - [ATO SMSF regulation and compliance](https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/self-managed-super-funds-smsf/smsf-regulation-and-compliance) - [ASIC Moneysmart SMSF guidance](https://moneysmart.gov.au/how-super-works/self-managed-super-fund-smsf) ## Page Content Extract Home › SMSF Guides # SMSF Guides Guides covering every major aspect of running a self-managed super fund (SMSF). Each guide is written for trustees, not accountants. Use them to understand the rules, spot the risks, and know what questions to ask your adviser. Guides 14 topics Audience Self-managed super fund trustees Current FY2025-26 Looking for quick-reference tools? Visit the Tools page - compliance calendar, contribution caps, rules reference, and glossary -> Getting Started Setup Guide How to establish an SMSF, step by step From choosing a trustee structure and executing a trust deed to ATO registration, rollovers, and first-year obligations. Everything you need to set up an SMSF correctly. - Individual vs corporate trustee - Trust deed and ATO registration - Rollover process and timing - Setup costs and first-year requirements Read the guide -> Published April 2026 Audit Guide What the annual SMSF audit involves Every SMSF must be audited each year before the annual return is lodged. This guide explains what auditors check, what trustees need to provide, and how to avoid common audit failures. - What auditors assess and why - Documents you must provide - Common compliance breaches - Contravention reporting to the ATO Read the guide -> Published April 2026 Contributions & Strategy Investment Strategy Guide The investment strategy requirement explained Every SMSF must hold a written investment strategy that reflects the fund's assets and member circumstances. This guide explains what must be included, when it needs updating, and what the ATO looks for. - Legal requirements and ATO expectations - What must be documented - When to review and update - Insurance consideration requirement Read the guide -> Published April 2026 Contribution Strategies Guide How to contribute to your SMSF effectively Concessional and non-concessional contributions, carry-forward rules, bring-forward arrangements, spouse contributions, and the downsizer contribution. Strategies for maximising what goes into your fund legally. - Concessional and non-concessional strategies - Carry-forward and bring-forward rules - Downsizer contribution eligibility - Spouse and after-tax contribution options Read the guide -> Published April 2026 Assets & Investments Property Guide The rules for buying property inside an SMSF Residential and commercial property rules, related party restrictions, limited recourse borrowing arrangements, valuation requirements, and the most common compliance mistakes trustees make. - Residential vs commercial property rules - Related party and arm's length requirements - LRBA structure and obligations - Valuation and audit requirements Read the guide -> Published April 2026 Shares, ETFs & Funds Guide Listed investments, managed funds, and SMSF records Rules for SMSF shares, ETFs, LICs, managed funds, in-specie transfers, franking credits, CGT, DRPs, CHESS/HIN records, and related-party unit trusts. - Shares, ETFs, LICs, and managed funds - In-specie transfers and franking credits - CGT, DRPs, and parcel records - Unit trust and in-house asset rules Read the guide -> Published May 2026 Crypto Guide Holding cryptocurrency in an SMSF Cryptocurrency and digital assets carry specific custody, tax, and audit evidence requirements inside an SMSF. This guide covers what is permitted, how to hold crypto correctly, and the common transfer mistakes trustees need to avoid. - ATO rules for crypto in SMSFs - Custody and wallet registers - Personal wallet transfer traps - Staking, DeFi, CGT, and audit records Read the guide -> Published April 2026 Alternative Asset Guide Collectibles, bullion, private credit, and unlisted assets A guide to non-crypto alternative assets in SMSFs, including collectibles, precious metals, unlisted shares, private credit, start-ups, foreign assets, valuation evidence, and exit planning. - Collectibles storage and insurance - Bullion, private credit, and venture assets - In-house asset and related party rules - Valuation, audit, and disposal evidence Read the guide -> Published May 2026 Retirement & Estate Planning Pension Guide Starting and managing an SMSF pension Account-based pensions, minimum drawdown requirements, the transfer balance cap, and the tax advantages of pension phase. How to start a pension from your SMSF and what trustees must do each year. - Account-based pension rules - Minimum drawdown rates by age - Transfer balance cap ($1.9M for FY2025-26) - Tax-free pension phase conditions Read the guide -> Published April 2026 Death Benefits & Estate Planning Guide How super is paid when a member dies Super does not automatically form part of your estate. This guide covers how death benefits work inside an SMSF, who can receive a payment, binding death benefit nominations, and the tax implications for dependants and non-dependants. - Who qualifies as a dependant - Binding vs non-binding nominations - Lump sum vs pension death benefits - Tax treatment for different recipients Read the guide -> Published April 2026 More Guides Costs & Fees Guide What it really costs to run an SMSF A plain-English guide to SMSF setup costs, annual running costs, how fees change with complexity, and when an SMSF starts to make economic sense. - One-off setup and trustee structure costs - Annual audit, tax, and levy costs - Minimum balance and cost comparison questions - Where reducing costs creates compliance risk Read the guide -> Published April 2026 ## Stay up to date every week Super Informed publishes SMSF guides, tools, and weekly updates made for Australian trustees. Subscribe free All guides on this page are published by Super Informed for educational and informational purposes only. They do not constitute financial, legal, or taxation advice. The information is general in nature and does not take into account your individual circumstances, objectives, financial situation, or needs. Always consult a licensed financial adviser, SMSF specialist, or registered tax agent before making decisions about your fund. Super Informed | superinformed.com.au | Page last updated April 2026