SMSF

It matters because SMSF retirees typically draw a regular income from their fund, and elevated cost-of-living pressures can erode the real value of both theCapitaland the drawings at the same time. Understanding the mechanics of that erosion helps trustees see why a fund that …

Under the Treasury Laws Amendment (Business Registries Stabilisation and Uplift) Act 2026, companies will be required to provide their directors’ director IDs to the Australian Securities and Investments Commission (ASIC) from 1 July 2027. For SMSFs that use a company as trustee, this administrative …

However, approaching the audit this way can create unnecessary stress, delays and additional questions. Maintaining records throughout the year and preparing evidence before the audit begins can make the process smoother and reflects the ongoing responsibilities expected of SMSF trustees.

A disqualified person who continues acting for an SMSF can create compliance issues for both themselves and the fund. Understanding how disqualification occurs, how it is detected and what it means for an SMSF structure is important for trustees and members.

However, a rollover is more than simply transferring money from one account to another. It involves moving from an APRA-regulated fund environment into a structure where members become trustees and take responsibility forInvestmentdecisions, administration and compliance.

With the temporary COVID-era reduction in drawdown rates no longer applying and standard rates restored, SMSF trustees need to understand how minimum pension payments are calculated, what payments qualify and what may happen if requirements are not met.

With contribution caps changing for 2026–27 and total super balance rules affecting eligibility, SMSF trustees have an important reason to review contribution decisions before money enters the fund.