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What an in-house asset is under section 71 of the SIS Act, the 5 percent limit in sections 82 and 83, how the ratio is calculated on market value under regulation 8.02B, and what an SMSF auditor checks.
Art, wine, classic cars and jewellery can be held in your fund, but only under strict rules. Here is what trustees need to know.
Your SMSF can only have limited dealings with people and businesses connected to you. Here is the 5 per cent rule, in plain English.
Super funds generally cannot borrow, but there is one important exception. Here is how borrowing in an SMSF works.
A new tax applies to very large super balances from 1 July 2026. Here is what it means if your total super is approaching $3 million.
Running your own super fund comes with costs. Here is what to expect, and why the size of your balance matters so much, in plain English.
Once your SMSF is paying you a pension, you must draw a minimum amount each year. Here is how it works and why it matters.
Cryptocurrency is allowed in an SMSF, but only if you follow some specific rules. Here is what trustees need to get right.
Buying property through your super fund can work well, but the rules are strict. Here is what trustees need to understand.
Thinking about setting up your own super fund? Here is an honest look at who an SMSF suits, and who it does not, in plain English.
Good records keep your fund compliant and make the annual audit quick and cheap. Here is what to keep and for how long.
The single most important rule for your SMSF, explained simply: your fund must exist only to provide retirement benefits.
Wondering what the auditor does with all those documents you send each year? Here is what they are actually looking at.
Closing an SMSF the right way matters. Here is what is involved, in plain English, so nothing is missed.
If you run your own super fund, you are a trustee. Here is what that means and what you are responsible for, in plain English.
An explanation for accountants and professionals of what follows when an auditor lodges a contravention report, and the range of outcomes a fund may face.
How to read the SMSF independent auditor's report, what its two opinions mean, and how to interpret a qualification.
Super is locked away until you are allowed to access it. Here are the rules on when you can take your money out, in plain English.
A reference for accountants and administrators of the recurring SMSF deadlines through the year, from audit appointment to annual return lodgement.
What accountants and professionals need to know about valuing SMSF assets at market value each year, and the evidence an auditor expects.
What happens to your super when you die, and how to make sure it goes where you want, explained in plain English for SMSF members.
A practical rundown for accountants and professionals of the breaches that most often appear in SMSF audits, and how to keep funds clear of them.
An explanation for accounting professionals of the independence rule that prevents a firm from auditing the SMSF financial statements it prepared, and what the narrow exception allows.
There are limits on how much you can put into super each year. Here are the caps and how they work, in plain English.
A practical guide for accountants and administrators on when to appoint the auditor and the documents that make for a clean, efficient audit.
A plain explanation for accountants and industry professionals of the annual SMSF audit, what it covers, and why the law requires it.
How Q4 lodgement compression squeezes SMSF audit margin, and why Auto at $29 per fund changes the workload math for 1-2 partner firms.