Death of an SMSF member QC42473 ATO has removed six months guidance for paying death benefits payments under “as soon as practicable” earlier position. What trustees need to do when a member dies When a self-managed super fund (SMSF) member dies, trustees are responsible for correctly identifying who to pay the member’s superannuation to. This […]

What, when, how and why SMSF trustees value assets for preparing fund accounts, statements and the SMSF annual return. On this page Help for SMSF trustees This guide is designed to help self-managed super fund (SMSF) trustees when valuing assets for superannuation purposes, including: It is expected that the investment decisions you make are designed […]

SMSF auditor requirements for conducting Part B: Compliance audit and our minimum expectations of audit checks. Last updated 21 October 2025Print or Download On this page Requirements for conducting the compliance audit As an approved self-managed super fund (SMSF) auditor, you must possess the required capabilities and competencies to conduct a compliance audit of an SMSF. […]

Auditors should check that crypto asset investments are compliant. If a self-managed super fund (SMSF) invests in crypto assets, the approved SMSF auditor must check that the investment complies with superannuation laws and regulations. During your audit, confirm that the investment: Holding statements or investment summaries alone are not sufficient to confirm market value. You […]

Be informed and protected when investing in crypto assets. With a growing number of self-managed super funds (SMSFs) investing in crypto assets it’s important to be aware of the potential risks. We’ve seen instances of SMSF trustees losing their crypto investments due to theft, lost passwords, and impersonation schemes. Here are some essential tips to […]

This guide is designed to help you as a self-managed superannuation fund (SMSF) trustee when valuing assets for super purposes. It is not a comprehensive handbook about valuations. This guide does not take away your responsibility to manage investments prudently. You must ensure the fund’s investment strategy is reviewed regularly and takes into account the […]

Self Managed Superannuation Funds Collectables SMSF—investment in collectables and personal use assets. The regulations may prescribe rules in relation to the trustees of regulated superannuation funds that are self managed superannuation funds making, holding and realising investments involving: To Read More Click Link Below https://www.ato.gov.au/forms-and-instructions/self-managed-superannuation-fund-annual-return-2017-instructions/section-h-assets-and-liabilities/15b-australian-direct-investments/m-collectables-and-personal-use-assets

Setting up SMSF Investment Strategy The trustees of an SMSF are required to prepare and implement an investment strategy for the superannuation fund. The strategy must reflect the purpose and circumstances of the fund and take into account: Trustees must make sure all investment decisions are made in accordance with the documented investment strategy of […]