Superannuation
EEA Advisory articles on superannuation.
SMSF death benefit nominations: binding, non-binding and reversionary options for members
Super does not follow the ordinary pathway of your will and the fund deed takes precedence in an SMSF. This article explains how Trustees must pay out death benefits by following superannuation law and any nomination you have made. It unpacks the differences between binding and non binding nominations as well as reversionary pensions. Understanding these options helps ensure a smooth and tax effective transfer of benefits while avoiding common pitfalls.
How the ATO reviews your SMSF asset allocation and diversification in 2026
In 2026 the ATO reviews SMSF asset allocation by comparing the written investment strategy, actual asset mix and members' personal circumstances. Trustees must provide clear documentation with realistic investment ranges to avoid regulatory penalties. A poorly defined strategy can trigger closer scrutiny from both the regulator and auditors. Maintaining a tailored and regularly updated strategy is essential for staying compliant and safeguarding your super fund's future.
Winding up an SMSF: the compliant exit when it no longer makes sense
Closing an SMSF is not simply about emptying the bank account. Trustees must follow a structured roadmap to meet ATO guidelines and avoid hidden tax issues. This guide explains why a self managed super fund may no longer be worth the effort and outlines every required step under the Superannuation Industry Supervision Act. It discusses common triggers such as rising costs, time constraints and family changes that affect fund viability. Trustees can confidently progress towards closure with clear, manageable advice.
Non-arm's length income traps that can tax your SMSF earnings at 45 per cent
Self managed super funds usually benefit from a concessional 15 per cent tax rate but can face a 45 per cent penalty when income is deemed non-arm's length. The Australian Taxation Office applies Division 295 to override the standard rate if transactions are not conducted on commercial terms. Trustees and advisers must understand and avoid these pitfalls to protect retirement savings. The rules now extend to both income and expenditure, with even pension funds in retirement phase affected.
Should you set up an SMSF in 2026? The balance thresholds where running costs actually stack up
In 2026, an SMSF remains attractive for those with at least two hundred thousand dollars in super, providing hands-on control and investment flexibility. Below this level, fixed running costs can outweigh the benefits of an SMSF. As your balance moves above three hundred thousand dollars and closer to five hundred thousand, the cost gap narrows compared to APRA-regulated funds. New legislation introduces additional tax on large super balances, prompting trustees to carefully balance running costs with tax implications.
Buying commercial property through an SMSF and leasing it back to your own business
Discover a proven strategy where Australian business owners purchase their business premises through a Self Managed Super Fund and pay rent to the same fund. This method channels rental payments into retirement savings while keeping control of the workspace. It offers advantages such as tax concessions and security of tenure, provided the rules and ATO guidance are followed closely. However, shortcuts can lead to severe tax penalties. This guide explains every angle of the opportunity and practical steps to stay within the law.
In-specie transfers into an SMSF: moving shares and business property without triggering a tax bill
This guide explains the process of transferring assets in their current form directly into an SMSF. It details how listed shares and business real property can be transferred without converting them to cash. The guide also explores when capital gains tax may be triggered and outlines the necessary valuation and compliance steps. Trustees and business owners will gain confidence in managing their superannuation through clear advice and practical tips.
Division 296 tax explained: how the new $3 million super cap hits SMSF members from 2026
Division 296 tax will change the way high balance SMSF members manage their super. From 1 July 2026 an extra tax will apply to earnings on balances above three million dollars and a further rate above ten million dollars. The measure is applied to individuals and paid from the super account in most cases. This article explains the rules in plain language and outlines planning steps for trustees before the first assessments arrive.
What the Proposed LRBA Ban Means for SMSF Investors
Australian SMSF trustees are facing a dramatic policy change that will impact how property wealth is built inside super. The government now prohibits limited recourse borrowing for residential real estate, meaning new loans for houses and apartments are no longer permitted. Existing loans remain safe, but the window for new leveraged purchases is closing quickly. Trustees are urged to understand the changes and take proactive steps ahead of the mid-August 2026 deadline.
SMSF vs Industry Super Fund and How to Set One Up in 2026
Australians face a growing debate between self managed and industry super funds as their retirement savings evolve. This guide clearly explains the control, fees and lifestyle factors that set SMSFs apart from larger industry funds. It walks through practical steps to set up either option under the latest rules. Written in plain English and based on current regulatory guidelines, this article offers essential information for everyday retirement planning.
Aussies Pull $13 Billion From Big Super Funds: What It Means for Your Retirement Path
Australians moved about $13 billion from the nation’s biggest super funds into self-managed super funds over the past year, driven by a hunger for control, faster decision making and tailored portfolios. SMSF assets have now topped $1 trillion, almost a quarter of all super savings, while industry giants scramble to keep members engaged. This article explains the drivers behind the switch, compares performance data and outlines practical checks to help readers decide whether staying with a large fund or going DIY best suits their retirement goals.
Beat Sequence of Returns Risk and Retire with Confidence
Discover how to protect your super and beat sequence of returns risk so you can retire on schedule. Start planning your confident retirement now
Adopt Payday Super and Secure Your Future
Learn how the Payday Super reform will change the way Australian employers pay superannuation by syncing contributions with wage cycles. This guide outlines the new rules, cash flow impact and key steps to avoid penalties and protect your business before the July 2026 deadline.
The SBSCH Shutdown: How to Prepare for the End of the ATO’s Small Business Super Clearing House
The ATO will close the Small Business Superannuation Clearing House by 1 July 2026. Learn what the shutdown means for employers, key transition dates, and how to stay compliant under the new Payday Super regime.
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