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Module overview: 

  • What type of contributions are assessable and the tax treatment of concessional contributions. 
  • Dealing with excess contributions, understanding contributions are assessable and how division 293 tax applies for high-income earners.
  • The capital gains tax rules that apply to super funds, including CGT transitional relief and trading stock exemption.
  • The types of income the fund might generate that are assessable.
  • Tax deductions, including when a fund can claim and the deductibility of expenses.
  • How the non-arm’s length income (NALI) provisions apply to a fund’s income and expenditure.
  • How tax exemption applies to income supporting pensions in the retirement phase, including the methods in calculating ECPI.
  • How the GST rules apply within SMSFs.
  • How the tax laws apply to member benefits paid as a lump sum, income stream or in the event of a member’s death.

This course is current to July 2021.

Click here to view the changelog for the latest changes to each module within the course.

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This course is provided by the Accountants Daily Knowledge Centre under license from Smarter SMSF Pty Ltd.

© Smarter SMSF Pty Ltd 2021 | ABN 40 623 209 021

Changes in circumstances may occur at any time and may impact on the accuracy, reliability or completeness of the information and we exclude liability for any decision taken based on the information shown in or omitted from the course and its materials. Smarter SMSF has taken reasonable care in producing the information found in this course at the time of writing.

Current as at July 2021