Education

Property is often the largest asset in an SMSF and the slowest to turn into cash. For trustees who are closing a fund or paying out a member, the timing of a sale can determine when benefits are paid, how long audit and lodgment …

An account-based pension in an SMSF comes with a yearly payment obligation. Miss it, and the consequences can reach well beyond a late payment. With the 2026–27 year under way, trustees paying pensions should know how the minimum is worked out and what protects …

A new financial year has started, and with it a new set of contribution caps. For SMSF members and their trustees, contribution decisions turn on three things: the cap, the member's circumstances and the date the money actually lands in the fund.

The general transfer balance cap, the lifetime limit on how much can be moved into the tax-free retirement phase, went up on 1 July 2026. For SMSF members starting or already receiving pensions, the change affects how much headroom they have, but it does …

Australia's superannuation system has grown into one of the largest pension asset pools globally, exceeding three and a half trillion dollars in aggregate retirement savings. Within this vast landscape, self-managed superannuation funds (SMSFs) occupy a distinctive and rapidly expanding sector. Hundreds of thousands of …

• The legal obligation to maintain an investment strategy is codified in section 52(2)(f) of the Superannuation Industry (Supervision) Act 1993 and operationalized through.

• All investment holdings inside an SMSF are governed by two overarching statutory doctrines: the sole purpose test codified in section 62 of the.