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Division 296 Cost-Base Election Puts SMSF Wrap Account Records Under Scrutiny

For trustees who may want to make the election, the message is that record-keeping decisions made now could make the process far easier later.

Aditi Sarkar | 12 November 2026

SMSF Pension Withdrawals Demand Clear Decisions Before Payments Are Made

Once a withdrawal has been processed as intended, changing its character later to get a better outcome is very unlikely to be possible.

Aditi Sarkar | 12 November 2026

Payday Super Makes the Right SMSF Electronic Service Address Essential

New figures shared by the ATO suggest many funds were not ready. around 40,000 contributions were returned from funds to employers in July alone because the funds did not have an active ESA.

Aditi Sarkar | 12 November 2026

From Retirement Ambitions to an SMSF Investment Strategy That Works

reported on 11 November 2026 on "The Lifetime of Investing" research from Selfwealth by Syfe, based on a YouGov survey of 1,060 Australians aged 18 and over conducted in September and early October 2026.

Aditi Sarkar | 12 November 2026

ATO Credit Card Payment Extension Changes the Timeline for SMSF Trustees

On 1 October 2026, the ATO announced it would stop accepting credit cards as a payment method after 30 November 2026.

Aditi Sarkar | 12 November 2026

ATO Release Authorities Bring Strict Deadlines for SMSF Trustees

For many types, the member first elects to release the amount, and the ATO then issues the release authority to the nominated fund.

Aditi Sarkar | 12 November 2026

SMSF Arm’s Length Transactions Face Two Distinct Compliance Tests

The first is a regulatory rule in theSuperannuationlaw about how trustees must deal with others. The second is a tax rule about non-arm's length income, known as NALI. A transaction can raise issues under one, the other or both.

Aditi Sarkar | 12 November 2026

SMSF Pension Reporting: Which Events Must Go on a TBAR?

According to the ATO's transfer balance cap page, the general transfer balance cap is $2.1 million for 2026–27.

Aditi Sarkar | 12 November 2026

Severe Financial Hardship and the Rules for Accessing SMSF Benefits

This is different from release on compassionate grounds, which requires the member to obtain approval from the ATO before the fund can pay.

Aditi Sarkar | 12 November 2026

Gold Above USD 4,100: Can It Protect Household Savings When Living Costs Rise?

Inflation reduces what a fixed amount of money can buy. Even when incomes remain steady, food, transport and other regular expenses can put pressure on household budgets. Gold is often discussed as aStore of Valuebecause it is scarce, widely traded and does not represent …

Aditi Sarkar | 09 November 2026
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