Strategic planning concept with chess king and financial graph overlay, symbolising SMSF retirement and small business CGT contribution strategies in 2025

Small Business Retirement Exemption Strategy

A 2025 SMSF Guide for Accountants Using Small Business CGT Concessions Small business clients continue to benefit from powerful CGT concessions that allow them to contribute the proceeds from the sale of business assets into...
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Abstract digital data flow representing SuperStream SMSF rollover processes and compliance pathways

Navigating SMSF Rollovers Under SuperStream: Practical Guidance for Ad...

Almost four years have passed since SuperStream rollover compliance became mandatory for SMSFs. Yet, many firms are still running into avoidable issues. In most cases, it’s not due to a lack of knowledge, but rather the tools and...
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Abstract 3D grid tunnel representing data flow, compliance systems, and regulatory complexity

SMSF ATO Audit Trigger and Penalties: What Accountants And Advisers Mu...

Self-Managed Superannuation Funds (SMSFs) are subject to stringent regulatory oversight by the Australian Taxation Office (ATO). Audits are a critical mechanism through which the ATO ensures compliance with the Superannuation Industry...
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Adviser discussing SMSF pension strategy with two clients reviewing property and cashflow documents at a table

Liquidity & Pension Strategy for Property-Heavy SMSFs

Meeting Minimum Pension Requirements in SMSFs with Illiquid Property Most experienced SMSF advisers are already familiar with the limitations inherent in property-heavy SMSFs. Now, as more of these funds enter the pension phase, the...
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Interior of a modern SMSF rental property with natural light, neutral tones, and minimal furniture—used to illustrate property depreciation context

Claiming Depreciation on SMSF Rental Properties

What Accountants and Advisers Must Know about SMSF Property Depreciation and CGT Depreciation Depreciation is indeed a method of allocating the cost of a depreciating asset over its effective life, reflecting its usage, wear and...
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