SMSFs can invest in complex CFDs, but trustees must understand the risks and ensure the investment complies with SIS legislation.

SMSF cybercrime is a real threat, as criminals are targeting the SMSF ecosystem rather than the fund itself. Here's what you need to know.

Cybersecurity in SMSFs comes in all shapes and sizes, and it would be naïve to assume cybercriminals would ignore SMSFs that hold over $1 trillion in total assets. Here's what you need to know

A significant challenge is ensuring that SMSF complex assets are valued at market value. Here's what you need to know.

The ATO's updated approach to reporting contraventions for SMSF auditors may have inadvertently revealed a section 66 blind spot.

The consequences of underpaying a pension in the 2025 financial year just got a whole lot tougher. TR 2013/5 was updated in June 2024, introducing a new approach to processing underpaid pensions, requiring SMSF trustees and professionals to understand these changes thoroughly. The One-Twelfth Rule Still Applies Before delving into the changes affecting underpaid pensions, it is essential to clarify that the one-twelfth rule remains in effect. The rule provides limited c

In the final instalment of our series on Part A Qualifications, we take a step back to look at the big picture and deep dive into what really matters in practice. Risk Managing SMSFs Part A qualifications can be the difference between alerting SMSF trustees to issues within their funds or missing them altogether. In the McGoldrick and Baumgartner cases, both auditors failed to notify the trustees of issues within their funds and did not communicate with them. The Baumgart

In the first part of a series on Part A Qualifications, we take a practical approach to what they are, how the SMSF industry views them and the ATO's expectations. The SMSF industry struggles with understanding Part A qualifications. While SMSF auditors must issue them under their professional obligations, many accountants dislike having to explain them to their SMSF clients, and some financial advisers believe it is a criticism of their investment advice. So, what is the r