Fact Find

Enjoy access to a wide selection of information and fact sheets relating to various aspects of SMSF admin and compliance. 

Latest

The ability to bring-forward future year entitlements to make non-concessional contributions has been in place for many

How to view your Transfer Balance Cap From 1 July 2017 a cap was introduced to limit

Indexing the Personal Transfer Balance Cap The General Transfer Balance Cap (GTBC) was introduced from 1 July

Insurance Premiums – To claim or not to claim a tax deduction There are strategic reasons why

Understanding Super Terminology An individual’s Transfer Balance Cap (TBC) and Total Superannuation Balance (TSB) are calculated differently

Contributing to super is a vital part of growing retirement savings. In recent years there have been

Electronic Signing

Electronic Signing Utilising eSigning for documents enables faster, easier, more convenient and secure processes. We have utilised

Valuations for Year End Reporting It is a legal requirement that all SMSFs record and report all

End of Financial Year Checklist SuperGuardian are pleased to provide you an End of Financial Year Checklist

Explanatory Document – Death Benefit Nomination Did you know that your superannuation is not part of your

Enduring Power of Attorney – Death Benefit Nomination All superannuation members should consider having in place an

Appointing SuperGuardian as your Tax Agent Self-Managed Superannuation Funds are required to use the Client-agent linking nomination

A deferred contribution allocation strategy, often referred to as contribution reserving, enables a member to bring forward

The concessional contribution cap is $30,000 from 1 July 2024. With the ability to carry forward unused

The non-concessional contributions cap is $120,000 from 1 July 2024, however the ability to contribute to super

Implications of Late Lodgement of your SMSF Annual Return The SMSF Annual Return is an important document

Unused Concessional Contributions Cap Carry Forward The standard concessional contribution cap, the limit for concessionally taxed employer

Borrowing in your SMSF

Borrowing in your SMSF Borrowing within a Self-Managed Superannuation Fund (SMSF) can be a useful strategy forinvesting

3 Ways to get into Property with a SMSF Investing in property through a Self-Managed Super Fund

Annual Trustee Plan

Annual Trustee Plan It’s the New Year – time for new resolutions and planning the year ahead.

Division 296 Tax Discussion Paper The proposed $3 million superannuation tax introduced by the Australian Government aims

FAQs for LAB Group

  Who is LAB Group? LAB Group specializes in RegTech, offering digital workflow solutions to streamline complex

Watch this video to see step by step instructions how to appoint SuperGuardian as your Tax Agent.

Guide to Pensions in SMSFs When a member meets a condition of release, they become eligible to

Guide to Transition to Retirement Pensions in SMSFs When a member meets a condition of release, they

Transfer Balance Account Reporting From 1 July 2017, three inter-related concepts were introduced to Superannuation. • Transfer

SG Blog: 2023 – 2024 Federal Budget Update | $3 million super threshold confirmed As expected, the

SMSFs and the Age Pension

SMSFs and the Age Pension Subject to satisfying eligibility requirements, self-funded retirees may qualify for Centrelink benefits

Timeline Changes in Super 2007-2021 LEGISLATIVE AND REGULATORY SMSF CHANGES 2007-2021 To read this fact sheet in

Non-arm’s length expenses – changing old habits Over time tax law has evolved to disincentives certain income

Deciding on your SMSF Trustee Deciding on the type of trustee which will be responsible for your

The benefits of a special purpose corporate trustee Deciding on the type of trustee which will be

SMSF Trustee Structure – What is the process to change it? The choice to have either individual

Six Member SMSFs

Six Member SMSFs The Treasury Laws Amendment (Self Managed Superannuation Funds) Bill 2020 received Royal Assent on

SMSF Residency

SMSF Residency SMSF’s must be ‘complying’ to ensure they attract the tax concessions they are known for.

Downsizer contributions and SMSFs Housing affordability has long been an issue in Australia. As part of the

First Home Super Saver Scheme The First Home Super Saver Scheme (FHSSS) was introduced by the government

Valuations for Year End Reporting (Trustees) It is a legal requirement that all SMSFs record and report

Valuations and SMSF Checklist for Year End Reporting (Advisers) As 30 June approaches there are a number

2021-22 Federal Budget Update The 2021/22 Federal Budget has been delivered and it’s reasonable to say that

Death and Incapacity – Who is in control of your SMSF? With many trustees citing ‘control’ as

Why is an Enduring Power of Attorney essential? We all recognize the need for a will when

Cryptocurrency Investments for SMSFs Cryptocurrency is a term used to describe digital assets used as a medium

5 Potential Errors When Running An SMSF While an SMSF offers a number of benefits and can

Top 10 Trustee Tips to Running a Successful SMSF With over 590,000 SMSFs controlling over $760 billion

Precious Metals – How to hold Gold and Silver in an SMSF There are different types of

Understanding SMSF Expenses SMSFs inevitably incur expenses during their operating life. It is important to understand that

Apportioning SMSF Expenses Where an SMSF has retirement phase pension accounts and accumulation accounts there may be

Unsegregated SMSFs and Actuarial Requirements As a rule, SMSFs can either use the segregated or unsegregated/proportionate method

Segregating Assets in SMSF SMSFs can use segregation to separate the assets of the fund for several

The winners and losers of an indexed transfer balance cap SG Blog: From 1 July 2021 the

Alternate Trustees for SMSFs

Alternate Trustees for SMSFs It is generally well understood that each member of an SMSF must be

Work Test Exemption

Work Test Exemption Depending on a member’s age, the work test is a key test to be

Reversionary Pensions

Reversionary Pensions A member’s estate planning objectives should be taken into account when commencing any new pension.

GST and SMSFs

GST and SMSFs Goods and services tax (GST) is a tax of 10% on goods and services

Non-Arm’s Length Expenditure Over time tax law has evolved to disincentivise certain income from being diverted into

Keeping up with an ever changing contribution environment In the world of superannuation contributions, the maze between

Paying pensions – the importance of planning ahead Paying the minimum pension amount is a fundamental requirement

Retirement Phase Lump Sum Withdrawals Proper planning should be undertaken and consideration given to how personal withdrawals

SMSF and Estate Planning Considerations Much planning and effort is put into the establishment and growth stage

SMSF Windups

SMSF Windups The SuperGuardian team partnered with experts in the industry to discuss SMSF wind ups in

Insurance based deductions

Insurance based deductions Self Managed Superannuation Funds (SMSFs) remain one of the most powerful retirement income and

UK Pension Schemes

UK Pension Schemes The relationship between Australian superannuation funds and UK pension schemes has been a complicated

Accessing Superannuation Benefits SMSF trustees cannot release a member’s preserved or restricted non-preserved benefits until the member

Investment Restrictions

Two relatively recent Federal Court cases give the SMSF Industry plenty of food for thought with regards

The most significant impact to SMSF administration from all the changes introduced as part of the Government’s