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.

Use this when: deciding whether to establish a fund, comparing trustee structures, or checking the first steps before rollovers and ATO registration.

• Individual vs corporate trustee
• Trust deed & ATO registration
• Rollover process
• Setup costs

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.

Use this when: preparing annual records, responding to auditor requests, checking valuation evidence, or reviewing possible compliance issues before lodgement.

• What auditors assess
• Documents required
• Common breaches
• ATO reporting

A plain-English guide to the legal obligations that apply to every SMSF trustee. Covers who can be a trustee, core legal duties, ongoing admin, investment rules, and the consequences of non-compliance.

Use this when: checking trustee duties, documenting decisions, changing trustees, or understanding what the ATO expects from fund members and directors.

• Core legal duties
• Admin obligations
• Investment rules
• Non-compliance

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.

Use this when: reviewing risk, liquidity, diversification, insurance, member circumstances, or investment changes before the fund records are updated.

• Legal requirements
• What to document
• When to review
• Insurance consideration

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.

Use this when: planning personal, employer, spouse, downsizer, carry-forward, or bring-forward contributions before cap room and eligibility are checked.

• CC & NCC strategies
• Carry-forward rules
• Downsizer contribution
• Spouse contributions

Residential and commercial property rules, related party restrictions, limited recourse borrowing arrangements, valuation requirements, and the most common compliance mistakes trustees make.

Use this when: considering residential or business real property, related-party leases, SMSF borrowing, valuations, or property evidence for audit.

• Residential vs commercial
• Related party rules
• LRBA structure
• Valuation requirements

Rules for SMSF shares, ETFs, LICs, managed funds, in-specie transfers, franking credits, CGT, DRPs, CHESS/HIN records, and related-party unit trusts.

Use this when: reviewing listed investments, in-specie transfers, dividend records, franking credits, CGT records, or member-directed portfolio choices.

• Shares & ETFs
• In-specie transfers
• CGT & DRPs
• Unit trust 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.

Use this when: checking crypto custody, exchange accounts, wallet records, valuations, transaction history, or whether a digital asset fits the investment strategy.

• ATO rules for crypto
• Custody & wallets
• Transfer traps
• Staking & DeFi

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.

Use this when: considering collectibles, bullion, private credit, unlisted assets, foreign holdings, valuation evidence, or exit issues for less common investments.

• Collectibles & bullion
• Private credit
• In-house asset rules
• Valuation 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.

Use this when: starting a pension, checking minimum payments, reviewing transfer balance cap settings, or documenting retirement phase decisions.

• Account-based pensions
• Minimum drawdown
• Transfer balance cap
• Tax-free 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.

Use this when: reviewing binding nominations, reversionary pensions, death benefit dependants, succession control, or likely tax outcomes after death.

• Dependant rules
• Binding nominations
• Lump sum vs pension
• Tax treatment

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.

Use this when: comparing SMSF administration, audit, advice, investment, software, ASIC, and tax costs before deciding whether the structure is viable.

• Setup costs
• Annual audit & tax
• Minimum balance
• Compliance risk