SMSF Guides

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

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

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

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

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

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

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

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

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

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

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