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Insurance in SMSFs: Compliance, Tax Essentials and Practical Considerations

In a self-managed super fund (SMSF), insurance policies are held and managed by the fund itself. The … Keep Reading

SMSF Valuation: How to Value Unlisted Shares and Units

Determining the value of unlisted shares and units in an SMSF is a critical trustee responsibility. … Keep Reading

Electronic Signatures in SMSF: Validity & Compliance

What is an Electronic Signature Electronic signatures are governed by the common law as well as … Keep Reading

Divorce and Superannuation Splitting

The Family Court can make orders in relation to the property of the parties to a marriage under Pt … Keep Reading

A warm, textured illustration showing a smiling grey-haired retiree placing golden coins into a glass jar filled with coins. Behind him stands a small café building with a red “SOLD” sign, symbolising the sale of a business and moving proceeds into superannuation.

Small Business CGT Concessions: How to Contribute to Super

How small business CGT concessions apply to individuals, companies and trusts, plus key ownership tests & superannuation contribution rules.

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A minimalist banner with diagonal navy, light blue, and cream sections. On the left, bold white text reads “SMSF COMMERCIAL PROPERTY AND RELATED PARTY RULES.” The design uses clean lines and geometric shapes, giving a professional and financial-compliance feel suitable for an SMSF audit article.

Business Real Property in SMSF: Related-Party Rules and Common Audit Issues

Understand how SMSFs can buy or lease business real property from related parties. Learn SMSFR 2009/1, leases, GST, and compliance.

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Handwritten formula explaining how the taxable component of an SMSF death-benefit lump sum is split into taxed and untaxed elements

How Untaxed Element is Calculated for Life Insurance Payout

Understand how SMSF life-insurance proceeds create an untaxed element under s 307-290 and affect death-benefit tax for non-dependants.

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Illustration of a yellow house protected by a large blue umbrella, representing insurance and protection in an SMSF

Insurance in SMSFs: Compliance, Tax Essentials and Practical Considerations

Understand SMSF insurance, life, TPD and terminal illness cover, premium deductions, tax outcomes and compliance rules for trustees

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Understanding Market Value, Fair Value, NTA and NAV in SMSF Valuations

Understanding the difference between market value, fair value, NAV and NTA is essential for accurate SMSF reporting. This article explains how each valuation term is applied in practice, what evidence is required, and how trustees and auditors can ensure compliance with ATO expectations.

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Illustration of a superannuation egg split into a gold tax-free component and grey taxable component resting in a nest on a blue background.

Superannuation Tax Components Explained: Tax-Free vs Taxable (With Examples)

The Legislative Foundation Under Australian tax law, a member’s superannuation interest is not treated as a single undifferentiated balance. Instead,…

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