Weekly SMSF intelligence for trustees.

16 July 2026

SMSF Minimum Balance: What the Industry Super Push Means for Trustees

Industry super funds are pushing for minimum balance safeguards on SMSFs. The cost concern is real, but a single dollar threshold does not tell the whole story.

9 July 2026

Who Can Audit an SMSF?

Audit season is underway. Here is who can legally audit an SMSF, why independence matters, what audits commonly cost, and how the process works before lodgement.

2 July 2026

Your 2025-26 SMSF Audit Checklist: What Auditors Check and How to Prepare

The 2025-26 SMSF audit now connects to Division 296 baseline values, LRBA transition records, ATO lodgement scrutiny and the usual audit evidence trustees need on file.

25 June 2026

SMSF Residential Property Borrowing Banned: What Trustees Need to Know

New SMSF LRBAs for residential property will close from 10 August 2026. Existing arrangements, refinancing of pre-commencement borrowings, and some pre-commencement acquisitions are carved out.

18 June 2026

Archived SMSF Timing Trap: Before 30 June or After 1 July 2026

More superannuation thresholds change on 1 July 2026 than in any recent year. For some EOFY decisions, the smarter move for SMSF trustees may be to wait.

11 June 2026

What Changed for SMSFs on 1 July 2026: New Caps, Payday Super, Division 296 and More

Every key SMSF threshold, rule and deadline that changed on 1 July 2026 in one reference: contribution caps, the transfer balance cap, Payday Super, Division 296 and two service closures.

4 June 2026

SMSF Valuations at 30 June 2026: Why They Now Carry Permanent Consequences

Your 30 June 2026 asset values now support the SMSF audit, Division 296 reporting, and the one-off cost base reset election. Here is what trustees should have on file before year end.

28 May 2026

CSLR SMSF Levy: The $154M Compensation Problem Facing Australian Trustees

Treasury is consulting on whether SMSF trustees should help fund a compensation scheme under serious financial pressure. Most trustees have never heard of it.

21 May 2026

ASIC Reviewed 100 SMSF Advice Files. 62 Failed. What That Means for Your Next Audit

ASIC reviewed how SMSFs are being set up. The weaknesses it found don't stay with the adviser. They follow the fund.

14 May 2026

SMSF Budget 2026: CGT, Negative Gearing and Trusts

The 2026-27 federal budget proposed major CGT, negative gearing and discretionary trust reforms. All three exclude SMSFs. For trustees holding growth assets, the relative position of super just shifted.

7 May 2026

CGT Discount Changes in the 2026 Budget: What SMSF Trustees Need to Know

The 2026 federal budget is widely expected to replace the 50% CGT discount for individuals with inflation indexation. For SMSF trustees, the change raises a question almost nobody is asking: does the tax advantage of holding growth assets inside super get bigger or smaller?

30 April 2026

Division 296 CGT Cost Base Reset: The Once-Only Election SMSFs Should Know About

A new tax on super earnings above $3 million starts 1 July 2026. Buried inside the legislation is a transitional election that can permanently shelter years of built-up capital gains from its reach.

23 April 2026

Archived 2025-26 SMSF Pension Minimum Drawdowns: The 30 June Deadline

Miss your SMSF pension minimum by 30 June and the ATO can treat the pension as having ceased from 1 July. Here is what trustees need to calculate, pay, and record before 30 June 2026.

16 April 2026

SMSF Investment Strategy Requirements: What the ATO Expects in 2026

Every SMSF must hold a written investment strategy - and it has to reflect how the fund is actually invested today. Most don't. Here's what that means at audit time, and what to check before yours.

9 April 2026

Binding Death Benefit Nominations for SMSF Trustees: Complete Guide (2026)

Your superannuation does not follow your will. A binding death benefit nomination is the document that decides who receives your super when you die - and most SMSF trustees have never checked whether theirs is still valid.

2 April 2026

Payday Super and SMSFs: What Trustees Need to Know From 1 July 2026

From 1 July 2026, Payday Super ends universal quarterly employer contribution timing. SMSF trustees should monitor ESA, bank account, lodgement status, and employer contribution reconciliation.

26 March 2026

ATO SMSF Compliance Priorities 2026: Lodgements, Loans and Data Matching

At the SMSF Association National Conference in Adelaide, the ATO outlined its enforcement focus for 2026. Overdue returns, prohibited loans, and expanded data matching are front and centre. Here is what it means for your fund.

19 March 2026

Archived 2025-26 SMSF Contribution Strategies: Trustee Guide

The concessional cap is $30,000 for 2025-26, rising to $32,500 on 1 July 2026. Here is every contribution type available to SMSF trustees this year, and the decisions worth making before 30 June.

12 March 2026

Division 296 Tax: What SMSF Trustees Need to Know From 1 July 2026

Division 296 tax passed Parliament on 10 March 2026 and applies from 1 July 2026. Here is what it means for SMSF trustees now the regime has commenced.