Fact Find

Enjoy access to a wide selection of information and fact sheets relating to various aspects of SMSF admin and compliance.


Fact Find: The SMSF Annual Return is an important document that covers the income tax return, regulatory

The General Transfer Balance Cap (GTBC) was introduced from 1 July 2017 and is a cap on

2021 Annual Trustee Plan

It’s the New Year – time for new resolutions and planning the year ahead. For SMSF trustees,

Alternate Trustees for SMSFs

It is generally well understood that each member of an SMSF must be an individual trustee or

The choice to have either individual or a corporate trustee is an important decision to make for

Deciding on the type of trustee which will be responsible for your SMSF is important. There are

Work Test Exemption

Depending on a member’s age, the work test is a key test to be contemplated when making

Where a taxpayer has a spouse with a low income or who is not working and under

Reversionary Pensions

A member’s estate planning objectives should be taken into account when commencing any new pension. If a


Goods and services tax (GST) is a tax of 10% on goods and services sold within Australia.

Fact Find: Over time tax law has evolved to disincentivise certain income from being diverted into SMSFs

Superannuation contributions and benefits are subject to various rates of taxation often linked to indexed thresholds.  Similarly,

Housing affordability has long been an issue in Australia. As part of the 2017 Budget, the government

The standard concessional contribution cap, the limit for concessionally taxed employer and personal deductible contributions, has remained

First Home Super Saver Scheme

The First Home Super Saver Scheme (FHSSS) was introduced by the government to deal with housing affordability

There is enthusiasm within the current Government to increase the number of members within an SMSF from


LEGISLATIVE AND REGULATORY SMSF CHANGES 2007-2020 To read this fact sheet in its entirety download the PDF

Bring Forward Contributions

The ability to bring-forward future year entitlements to make non-concessional contributions has been in place for many

SMSFs and the Age Pension

Subject to satisfying eligibility requirements, self-funded retirees may qualify for Centrelink benefits such as the Age Pension

Proper planning should be undertaken and consideration given to how personal withdrawals are treated each year. Depending

It is a legal requirement that all SMSFs record and report all assets at market value. Failure

An important consideration for your superannuation and estate planning is who you would like to receive your

SMSF Residency

SMSF’s must be ‘complying’ to ensure they attract the tax concessions they are known for. An SMSF’s

UK Pension Schemes

The relationship between Australian superannuation funds and UK pension schemes has been a complicated one for a

With many trustees citing ‘control’ as one of the primary reasons for establishing an SMSF, there are

Transfer Balance Account Reporting 1. What is Transfer Balance Account Reporting? The 2016 budget announcements introduced three

Death benefits – who can be a beneficiary under superannuation law An important consideration for your superannuation