SMSF Crypto: The Ultimate Compliance & Audit Guide for 2026
Investing in cryptocurrency within your self-managed super fund offers a powerful way to grow your retirement savings, but it can also introduce a…
SMSF Audit — valuation evidence for unlisted investments
(ATO‑aligned checklist, evidence hierarchy, and audit file tips) Valuation evidence for unlisted investments, challenges, and Audit Requirements for adequate, appropriate audit evidence. 1) Core law SMSF Auditor auditing against 2) ATO’s specific guidance for unlisted shares and units (what counts as evidence) Appropriate audit evidence to support the trustee’s market value for unlisted companies or […]
Australia’s new “payday super” law (often called “superday”)—what’s changing and why it matters
Australia has legislated a major shift to how superannuation must be paid: from 1 July 2026, employers must pay Superannuation Guarantee (SG) on payday rather than quarterly.The Treasury Laws Amendment (Payday Superannuation) Act 2025 is now in force and ties commencement to 1 July 2026, replacing the quarterly framework in the Superannuation Guarantee (Administration) Act […]
SMSF Fees: The Complete Australian Guide for 2026
Considering the control and flexibility of a Self-Managed Super Fund, but find yourself hesitating when it comes to the costs? You’re not alone. The…
SMSF auditor risk: what’s changed and why it matters
Key developments (short summary) Where the biggest legal and regulatory risks come from Practical controls to reduce exposure (what auditors should do) What disqualification or regulator action looks like Short checklist you can apply this week Takeaway: Adequate fees, rigorous valuation evidence, strong documentation and a clear escalation policy are the single most effective ways […]
Business Advisory Services: The Ultimate Guide for Australian SMEs
As an Australian business owner, you wear countless hats. But what happens when growth stalls, or you’re facing a strategic crossroad you can’t…
SMSF Non‑Arm’s Length Income (NALI) and Non‑Arm’s Length Expenditure (NALE): Law, ATO Guidance and Key Cases
Overview and why it matters Non‑arm’s length income (NALI) and non‑arm’s length expenditure (NALE) are integrity rules that can materially change the tax outcome for a self‑managed superannuation fund (SMSF). Where income or expenditure is found to arise from non‑arm’s length arrangements, the ATO can treat affected income as NALI and tax it at the […]
SMSF Audit: The Trustee’s Complete Guide for 2026
For many SMSF trustees, the annual SMSF audit can feel like a daunting compliance hurdle. The complex ATO regulations, the fear of making a costly…