ato logo
Search Suggestion:

SMSF technical

Technical information about self-managed super funds.

Instructions for trustees of SMSFs - how to report contributions rolled out of or into your SMSF using SuperStream.

Guidance for self-managed super funds on how the super law applies to limited recourse borrowing arrangements (LRBA).

There are rules for accepting contributions that all trustees need to know.

The application of Guideline PCG 2016/5 to non-arm's length limited recourse borrowing arrangements (LRBAs).

In-house assets and the transitional rules that apply to certain assets.

Information about issues you, as a trustee, need to consider when determining the deductibility of expenses of the fund.

Find out how we are stopping schemes to illegally access super.

Practice statement, providing guidelines for remitting penalties for non compliance with excess contributions.

To help your members claim or vary a tax deduction for personal super contributions.

From 1 July 2012 systems changes have been made to the electronic lodgment of the SMSF annual return.