SMSF blog
SMSF blog — plain-English guides for 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 rules (2026)
The 2026 independence rules for SMSF auditors — APES 110, in-house arrangements, reciprocal audits, and what changed after the 1 July 2021 ban.
6 min readRead articleInvestments
SMSF collectibles: storage and lease rules
SMSFs can hold art, wine, coins and classic cars — but only under reg 13.18AA storage, insurance and related-party-use rules. The full guide.
7 min readRead articleCompliance
SMSF NALI and NALE: how the 45% tax trap works (2026–27)
A 2026–27 guide to non-arm's length income and expenses for Australian SMSFs — what triggers the 45% rate, the two-times cap on general NALE, and how to evidence commercial terms.
9 min readRead articleSMSF administration
SMSF SuperStream Rollovers: 3 Business Days (2026 Guide)
SMSF SuperStream rollovers clear in 3 business days once your ESA is active. What an ESA costs, the 5 reasons rollovers fail, and how to fix each one.
6 min readRead articleSMSF vs industry super
SMSF vs Retail Super Fees 2026: Break-Even $200k-$300k
An SMSF beats a 0.90% retail fee above roughly $200k-$300k. See the 2026 fee breakdown, the costs calculators miss, and a 20-year $80k-$120k projection.
7 min readRead articleSMSF administration
SMSF investment strategy template (2026–27)
A plain-English guide to a compliant SMSF investment strategy in 2026–27 — the covenants in SIS s52B and reg 4.09, concentration and liquidity evidence, the insurance step, and a template.
8 min readRead articleSMSF setup
Corporate vs individual trustee setup cost
A 2026 comparison of SMSF corporate trustee vs individual trustee setup costs — ASIC fees, ongoing reviews, and why corporate usually wins.
6 min readRead articleSMSF setup
SMSF setup checklist: documents and ID (2026)
Everything you need ready before starting an SMSF in 2026 — ID, member details, trustee structure, minimum balance and first-fortnight steps.
6 min readRead articleSMSF setup
Who should (and shouldn't) set up an SMSF?
A 2026 suitability guide — balance thresholds, trustee responsibilities, investment intent, and signs an industry fund is the better choice.
7 min readRead articleCompliance
SMSF trustee declaration (NAT 71089): what it is and when to sign
Every new SMSF trustee or corporate trustee director must sign the ATO trustee declaration within 21 days. Here's what it commits you to and what happens if you don't.
6 min readRead articleTax & contributions
Downsizer contributions: $300k into super after selling your home
How the downsizer contribution rule lets eligible Australians 55+ contribute up to $300,000 each into super from the sale of their main residence — without cap or TSB limits.
7 min readRead articleSMSF setup
SMSF Setup Time: 4-6 Weeks (2026 Step-by-Step Timeline)
SMSF setup takes 4-6 weeks end to end. The ATO ABN is the bottleneck: 5-15 business days typical, 28 days stated. Full timeline plus the 4 common delays.
6 min readRead articleTax & contributions
Carry-forward concessional contributions: how unused cap works
How the carry-forward concessional contribution rule lets eligible Australians use up to 5 years of unused cap — eligibility, examples, and the $500k TSB test.
7 min readRead articleTax & contributions
Division 296: the $3 million super tax, as legislated
Division 296 is now law and applies from 1 July 2026. How the tiered rates work, why the final Act taxes realised earnings rather than unrealised gains, and what SMSF trustees should do.
9 min readRead articleSMSF setup
Are SMSF setup costs tax deductible?
Whether SMSF establishment costs are tax deductible in 2026 — what the ATO says, when you can reimburse from the fund, and how to treat fees.
5 min readRead articleSMSF setup
How to set up an SMSF in Australia (2026)
A plain-English, step-by-step 2026 guide to setting up an SMSF — trustee structure, deed, ATO registration, bank account and rollovers.
9 min readRead articlePensions
SMSF TBAR deadlines: quarterly reporting rules
TBAR deadlines for SMSFs after quarterly reporting began 1 July 2023 — what events to report, when they're due, and penalties for missing.
6 min readRead articlePensions
SMSF pension minimum drawdowns (2026–27)
Minimum pension payment percentages for account-based pensions in 2026–27 — by age band, with worked examples, pro-rating rules and the ECPI consequences of underpaying.
7 min readRead articleCompliance
SMSF record-keeping: what to keep and how long
ATO record-keeping rules for Australian SMSFs — which records to keep for 5 vs 10 years and the documents auditors expect each year.
6 min readRead articleCompliance
SMSF Annual Return: what's required and when
The SAR explained — income tax, regulatory info, member contributions, supervisory levy and the 2026 lodgement deadlines.
7 min readRead articleSMSF audit
When does an SMSF audit need to be done?
Statutory SMSF audit timing in Australia — when to appoint the auditor, when the report must be signed, and how it ties to SAR lodgement.
6 min readRead articleCompliance
Grandfathered LRBA compliance checklist for 2026 and beyond
A practical annual checklist for SMSFs holding residential property under an LRBA entered into before 10 August 2026 — evidence to keep, terms to maintain, and the changes that can put grandfathering at risk.
7 min readRead articleProperty
Buying residential property in your SMSF without borrowing (2026 onwards)
How to fund a residential property purchase in an SMSF now that new LRBAs are prohibited — cash planning, rollovers, contribution caps, liquidity and the compliance rules that still apply.
9 min readRead articleProperty
The 2026 LRBA ban on residential property: what actually changed
A plain-English breakdown of the 2026 Federal Budget change prohibiting new residential LRBAs from 10 August 2026, the grandfathering of existing loans, and the arrangements that remain permitted.
8 min readRead articleProperty & LRBA
SMSF property and LRBA borrowing rules (2026 update)
New residential LRBAs are prohibited from 10 August 2026. What's grandfathered, what commercial borrowing is still allowed, and the audit traps to avoid.
9 min readRead articlePensions
$1.9m transfer balance cap, explained
How the $1.9m general transfer balance cap works in 2025–26 — what counts, your personal cap, indexation, and what happens if exceeded.
7 min readRead articleCompliance
SMSF in-house assets: the 5% rule explained
What counts as an in-house asset, how to measure it at 30 June, and what to do if your SMSF goes over the 5% limit — with the ATO fix-it plan.
7 min readRead articleCompliance
SMSF sole purpose test, explained
A practical guide to the sole purpose test in SIS Act s62 — what the ATO actually checks, with examples of what passes and fails.
7 min readRead articleRetirement
What age can I retire in Australia? Preservation age, Age Pension and SMSF timing (2026)
The three retirement ages every Australian needs to understand — preservation age (60), Age Pension age (67), and the SMSF-friendly age 65 test — plus how to bridge the gap between them.
8 min readRead articleRetirement
SMSF pension phase explained: how the 0% tax rate actually works (2026)
How the retirement (pension) phase works inside an SMSF — commencing an account-based pension, the $1.9M Transfer Balance Cap, minimum drawdowns, segregation vs actuarial, and the 0% tax rate on earnings and capital gains.
10 min readRead articleRetirement
How retirees are taxed on capital gains in Australia (2026)
A plain-English guide to how capital gains tax applies to Australian retirees — main residence, investment property, shares, and how SMSF pension phase can reduce or eliminate CGT.
9 min readRead articleRetirement
Average Super at Retirement 2026: $402k Men, $318k Women
Australians aged 60-64 retire with $402k (men) and $318k (women) on average - but the medians are just $211k and $158k. ATO and ASFA data, by age and gender.
8 min readRead articleSMSF setup
Corporate trustee vs individual trustee: which is best for your SMSF? (2026)
Corporate trustee vs individual trustee for your SMSF in 2026 — set-up costs, ASIC fees, single-member funds, penalties, asset separation and when each structure wins.
8 min readRead articleContributions
SMSF contribution caps 2025–26
The 2025–26 SMSF caps explained — $30k concessional, $120k non-concessional, the bring-forward rule and the $1.9m total super balance.
8 min readRead articleSMSF vs industry super
SMSF vs industry super: which calculator to use
A 2026 guide to comparing SMSF vs industry super — the four numbers that matter and how to use the easySMSF calculator.
8 min readRead articleSMSF audit
How long does an SMSF audit take? 2026 timeline
End-to-end SMSF audit timelines for 2026 — how long auditors need, what slows things down, and how easySMSF coordinates lodgement.
6 min readRead articleCompliance
SMSF audit-ready records: cloud folder setup
A practical cloud folder structure for SMSF trustees that gets your fund through audit in days — contributions, pensions, property, LRBA.
7 min readRead articlePensions
SMSF TRIS (transition to retirement) explained
How a transition-to-retirement income stream works in an SMSF in 2025–26 — eligibility, the 10% max, tax, and when to convert to a full pension.
7 min readRead articlePensions
How to start an SMSF account-based pension (2026)
Step-by-step 2026 guide to starting an account-based pension in your SMSF — condition of release, drawdowns, reversionary, TBAR and tax.
7 min readRead articleCompliance
SMSF tax checklist: before & after 30 June 2026
A practical pre- and post-30 June checklist for SMSF trustees — contributions, minimum pensions, valuations, minutes and accountant docs.
8 min readRead articleSMSF setup
How to wind up an SMSF in Australia (2026)
A step-by-step 2026 guide to winding up an SMSF — trustee resolution, asset disposal, final audit, ATO lodgements and ABN cancellation.
8 min readRead articleProperty & LRBA
SMSF related-party loans: PCG 2016/5 safe harbour
Related-party LRBA terms an SMSF can rely on to avoid NALI — interest rates, LVRs, terms and documentation under ATO PCG 2016/5 for 2025–26.
7 min readRead articleEstate planning
SMSF death benefit nominations, explained
SMSF death benefit nominations in 2026 — binding vs non-binding, reversionary pensions, the SIS dependant rules and adult-child tax.
8 min readRead articleSMSF setup
SMSF setup costs in 2026: Australian breakdown
What it actually costs to set up an SMSF in Australia in 2026 — trust deed, ATO registrations, ASIC fees and corporate trustee.
7 min readRead article
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Start the SMSF setup questionnaire
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Read: Start the SMSF setup questionnaireFixed-fee SMSF administration
One monthly fee covering accounts, annual return and the independent audit.
Read: Fixed-fee SMSF administrationSMSF setup costs in 2026
What establishing an SMSF actually costs, with government fees itemised.
Read: SMSF setup costs in 2026