# SMSF Glossary

Canonical URL: https://superinformed.com.au/smsf-tools/glossary
Markdown URL: https://superinformed.com.au/llms-pages/smsf-tools/glossary.md
Section: SMSF Tools
Last modified: 2026-04-01
Review focus: SMSF terminology, plain-English definitions, key trustee concepts, and links into detailed rules and guide pages.

Summary: Definitions of key SMSF terms for Australian self-managed superannuation fund trustees.

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, Founder & 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

- [ATO 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)
- [ASIC Moneysmart SMSF guidance](https://moneysmart.gov.au/how-super-works/self-managed-super-fund-smsf)

## Related Super Informed Resources

- [Rules and Limits Reference](https://superinformed.com.au/smsf-tools/smsf-rules-limits): Apply the terms inside the broader SMSF rule framework.
- [SMSF Guides](https://superinformed.com.au/smsf-guides): Move from definitions into practical topic guides.
- [SMSF Tools](https://superinformed.com.au/smsf-tools): Use calculators and reference pages after looking up a term.

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