SMSF blog
Plain-English SMSF guides for Australian trustees.
Practical answers to the questions our clients actually ask — setup costs, audits, switching providers, and how an SMSF compares to your current industry fund. New post every fortnight.
SMSF audit
SMSF auditor independence: the 2021 APES 110 rules every trustee should know
Why the firm that prepares your SMSF accounts can no longer audit them — a 2026 guide to APES 110 independence rules, what changed in 2021, and how to choose a compliant audit arrangement.
6 min readRead articleInvestments
SMSF collectibles and personal-use assets: the storage, insurance and lease rules
Australian SMSFs can hold artwork, wine, coins, classic cars and other collectibles — but only under strict regulation 13.18AA rules. A 2026 guide to storage, insurance, leases and disposal.
7 min readRead articleCompliance
SMSF non-arm's length income (NALI): how the 45% tax trap works in 2026
A plain-English guide to NALI and NALE for Australian SMSFs in 2026 — what triggers the 45% penalty rate, the most common trustee mistakes, and how to keep dealings on commercial terms.
8 min readRead articleSMSF administration
SMSF SuperStream rollovers in 2026: how electronic rollovers actually work
A plain-English 2026 guide to SuperStream rollovers for Australian SMSFs — what ESA you need, why rollovers are usually 3 business days, the most common failure causes, and how to fix them.
6 min readRead articleSMSF vs industry super
SMSF vs retail super: the 2026 fee comparison most calculators get wrong
A 2026 Australian comparison of SMSF fixed fees against retail super percentage fees — the break-even balance, the fees most calculators miss, and a realistic 20-year projection.
7 min readRead articleSMSF administration
SMSF investment strategy template: what section 52B actually requires in 2026
A plain-English guide to writing a compliant SMSF investment strategy in 2026 — the six factors auditors look for under SIS section 52B, the insurance consideration trustees forget, and a free template structure.
7 min readRead articleSMSF setup
Corporate trustee vs individual trustee setup cost: an Australian SMSF comparison
A 2026 comparison of SMSF corporate trustee setup costs vs individual trustee setup costs in Australia — ASIC fees, ongoing review fees, and why most administrators recommend corporate even at the higher price.
6 min readRead articleSMSF setup
SMSF setup checklist: documents, ID and minimum balance for 2026
Everything you need ready before starting an SMSF in Australia in 2026 — ID documents, member details, trustee structure decisions, minimum balance and the first-fortnight checklist most providers do not give you.
6 min readRead articleSMSF setup
Who should (and should not) set up an SMSF in Australia?
A practical suitability guide to deciding whether an SMSF is right for you in 2026 — balance thresholds, trustee responsibilities, investment intent, and the warning signs that an industry super fund is the better choice.
7 min readRead articleSMSF setup
How long does SMSF setup take in Australia? A realistic 2026 timeline
A step-by-step timeline for setting up an SMSF in Australia in 2026 — how long the ATO ABN takes, what runs in parallel, and the four things that most often cause delays.
6 min readRead articleSMSF setup
Are SMSF setup costs tax deductible in Australia?
A plain-English answer to whether SMSF establishment costs are tax deductible in 2026 — what the ATO actually says, when you can reimburse from the fund, and how to treat trust deed, ASIC and accountant fees.
5 min readRead articleSMSF setup
How to set up an SMSF in Australia: a step-by-step 2026 guide
A plain-English, step-by-step guide to setting up a self-managed super fund in Australia in 2026 — trustee structure, trust deed, ATO registration, bank account, rollovers and your first investments.
9 min readRead articlePensions
SMSF TBAR deadlines: the quarterly reporting rules every trustee must know
Transfer Balance Account Report (TBAR) deadlines for SMSFs after the move to quarterly reporting on 1 July 2023 — what events to report, when they're due, and the penalties for missing the date.
6 min readRead articlePensions
SMSF pension minimum drawdowns for 2025–26: rates and how to calculate them
The standard minimum pension payment percentages for account-based pensions in 2025–26 — by age band, with examples and the consequences of underpaying the minimum.
6 min readRead articleCompliance
SMSF record-keeping requirements: what to keep, and for how long
ATO record-keeping rules for Australian SMSFs — which records must be kept for 5 years and which for 10 years, why electronic records are fine, and the documents auditors expect to see every year.
6 min readRead articleCompliance
SMSF Annual Return: what's required, what's lodged, and when
The SMSF Annual Return (SAR) explained — income tax, regulatory information, member contributions, supervisory levy and the 2026 lodgement deadlines.
7 min readRead articleSMSF audit
When does an SMSF audit need to be done? Key 2026 deadlines
The statutory timing rules for SMSF audits in Australia — when the auditor must be appointed, when the report must be signed, and how that links back to the SMSF Annual Return lodgement deadline.
6 min readRead articleProperty & LRBA
SMSF property and LRBAs: the borrowing rules every Australian trustee should know
How limited recourse borrowing arrangements (LRBAs) work for SMSFs buying property — single acquirable asset, holding trust, PCG 2016/5 loan terms, and audit traps.
9 min readRead articlePensions
The $1.9 million transfer balance cap: what SMSF members in pension phase need to know
How the general transfer balance cap of $1.9 million works in 2025–26 — what counts toward it, your personal cap, indexation, and what happens if you exceed it.
7 min readRead articleCompliance
SMSF in-house assets: how the 5% rule works in practice
What counts as an in-house asset, why the 5% limit exists, how to measure it at 30 June, and what happens if your SMSF goes over — with the ATO's required written plan to fix it.
7 min readRead articleCompliance
The SMSF sole purpose test explained: what trustees must actually prove
A practical guide to the sole purpose test in section 62 of the SIS Act — what the ATO actually checks, with examples of what passes and what fails.
7 min readRead articleContributions
SMSF contribution caps for 2025–26: concessional, non-concessional and bring-forward rules
The 2025–26 SMSF contribution caps explained — $30,000 concessional, $120,000 non-concessional, the bring-forward rule and how the $1.9m total super balance applies.
8 min readRead articleSMSF vs industry super
SMSF vs industry super: how to use a calculator to decide
A practical 2026 guide to comparing an SMSF against an industry super fund — the four numbers that actually matter, and how to use the easySMSF calculator to see the long-term impact.
8 min readRead articleSMSF audit
How long does an SMSF audit take? A realistic 2026 timeline
End-to-end SMSF audit timelines for 2026 — how long the auditor needs, what slows things down, and how easySMSF coordinates the audit so you never miss the ATO lodgement deadline.
6 min readRead articleCompliance
Audit-ready SMSF record keeping: the cloud folder structure that gets your audit done in a week
A practical cloud folder structure for Australian SMSF trustees that gets your fund through audit in days, not weeks — contributions, pensions, property, LRBA and crypto.
7 min readRead articlePensions
SMSF transition to retirement pensions (TRIS) explained: 2025–26 rules and tax
How a transition-to-retirement income stream (TRIS) works in an Australian SMSF in 2025–26 — eligibility, the 10% maximum, taxation in non-retirement phase, and when to convert to a full pension.
7 min readRead articlePensions
How to start an SMSF account-based pension in 2026: the 7-step process
Step-by-step guide to commencing an account-based pension in your Australian SMSF in 2026 — condition of release, minimum drawdowns, reversionary nominations, TBAR and tax-exempt income.
7 min readRead articleCompliance
SMSF tax time checklist: what to do before and after 30 June 2026
A practical pre- and post-30 June checklist for SMSF trustees in Australia — contribution timing, minimum pensions, asset valuations, trustee minutes and the documents your accountant will ask for.
8 min readRead articleSMSF setup
How to wind up an SMSF in Australia: the 8-step 2026 process
A step-by-step guide to winding up a self-managed super fund in Australia in 2026 — trustee resolution, asset disposal, final audit, ATO lodgements and ABN cancellation.
8 min readRead articleProperty & LRBA
SMSF related-party loans: the ATO safe-harbour terms (PCG 2016/5) explained
Related-party LRBA terms an Australian SMSF can rely on to avoid NALI — interest rates, LVRs, terms and loan documentation under ATO PCG 2016/5 for 2025–26.
7 min readRead articleEstate planning
SMSF death benefit nominations: binding, non-binding and reversionary pensions explained
How SMSF death benefit nominations work in Australia in 2026 — binding vs non-binding, reversionary pensions, the SIS Act dependant rules and the tax treatment for adult children.
8 min readRead articleInvestments
SMSF and cryptocurrency in Australia: the 2026 rules trustees must follow
Can an SMSF hold Bitcoin or Ethereum? A plain-English guide to the ATO rules, sole-purpose test, asset separation, valuations and audit evidence for crypto in an Australian SMSF.
8 min readRead articleSMSF setup
SMSF setup costs in 2026: a transparent Australian breakdown
What it actually costs to set up a self-managed super fund in Australia in 2026 — trust deed, ATO registrations, ASIC fees, and whether a corporate trustee is worth it.
7 min readRead article