Category: Blog
SMSF Wholesale Investor Certificate: Understanding the $10 Million Test, ASIC and AFCA
SMSF Wholesale Investor Certificate: Understanding the $10 Million Test, ASIC, AFCA and iCare Super Certificate For SMSF trustees, financial advisers and investment providers, determining whether an SMSF can be treated as a wholesale client can be more complicated than simply looking at the persona..Read More
Can an SMSF Buy Property in Thailand?
Buying property overseas can be attractive to Australian investors, including SMSF members considering property investments in Thailand. However, purchasing and holding Thai property through an Australian SMSF involves both Australian superannuation requirements and Thai property laws. One import..Read More
SMSF Setup in 2026
Setting up a Self-Managed Super Fund (SMSF) is more than establishing a trust and opening a bank account. Trustees are taking direct responsibility for managing their retirement savings, complying with superannuation law and keeping proper records. There have been several important developments in ..Read More
UK Pension Inheritance Tax Changes 2027: Should You Transfer Your UK Pension to an Australian QROPS SMSF?
From 6 April 2027, most unused UK pension funds and pension death benefits will come within the scope of UK Inheritance Tax (IHT). For Australian residents with substantial UK pensions, this major change could make an Australian Qualifying Recognised Overseas Pension Scheme (QROPS) SMSF an option wo..Read More
Proposed Superannuation Reforms: What SMSF Trustees Need to Know
Treasury has released a factsheet outlining the Government’s proposed reforms, with several measures specifically relevant to Self-Managed Superannuation Funds (SMSFs). Key proposed SMSF reforms 🔹 Stronger ATO powers over SMSF rollovers The ATO could be given greater powers to prevent roll..Read More
LRBA Ban – What SMSF Property Buyers Should Do Now
If you are planning to purchase residential property through your SMSF using a Limited Recourse Borrowing Arrangement (LRBA), time is running out. The good news is that, provided the property contract is entered into by both the SMSF trustee and the bare trust trustee on or before 9 August 2026, ..Read More
SMSF Borrowing Rules and Business Real Property: What Actually Qualifies?
From 10 August 2026, a major shift applies to SMSF Limited Recourse Borrowing Arrangements (LRBAs): borrowing will be restricted to assets that meet the definition of “business real property” (BRP). This change places full focus on how a property is used, rather than what it is called, ..Read More
Can You Make a Downsizer Super Contribution If You Are Aged 75 or Older?
Many Australians believe that once they turn 75, they can no longer contribute to their superannuation. In most cases, this is true. Generally, once you are 75 years or older, a super fund can only accept mandated employer contributions, such as Superannuation Guarantee (SG) contributions. Most oth..Read More
Division 296: What SMSF Trustees Need to Know About Earnings Attribution and Valuation
The Division 296 superannuation tax framework is now supported by detailed regulations that set out how earnings are attributed to members and how superannuation interests are valued. For SMSFs, these rules directly affect how Total Superannuation Balance (TSB) and Division 296 taxable earnings are..Read More
Division 296 Still Taxes Unrealised Capital Gains – Here’s What Every SMSF Trustee Needs to Know
The Division 296 regulations are now in force, but one question continues to dominate discussions among SMSF trustees and advisers: Does Division 296 still tax unrealised capital gains? The short answer is yes. Despite the release of the supporting regulations on 19 June 2026, nothing has chang..Read More