SMSF

Non-concessional contributions are the after-tax money you put into super, and they are one of the most effective ways to build your retirement savings, if you stay within the caps. Because you have already paid tax on this money, it is not taxed again when going into your fund, and it grows in the low-tax super environment. But the caps are strict, they change most years, and going over them triggers extra tax. This guide explains what non-concessional contributions are, the current caps, how the bring-forward rule works, and the traps to avoid.

A self-managed super fund puts you in direct control of your retirement savings, and that control is both its biggest attraction and its biggest responsibility. An SMSF can invest where an industry fund cannot, but you become the trustee, personally accountable for every compliance obligation. The real question is not whether an SMSF is good or bad, but whether it suits your balance, your goals, and how hands-on you want to be. This guide explains what an SMSF is, how it works, the genuine pros and cons, and the tests that tell you whether it is right for you.

Running a self-managed super fund comes with a list of annual obligations. The one that most often catches new trustees off guard is the audit. Unlike large APRA-regulated funds, which are audited internally, every SMSF must be independently audited each year by a registered SMSF auditor before the annual return can be lodged with the ATO.

Self-managed super funds continue to attract Australians who want greater control over their retirement investments. One area that receives significant attention is property. With the right structure and compliance approach, property can form part of a long-term superannuation strategy. However, the rules around borrowing, ownership, and auditing remain strict.

Super is designed to stay locked away until you retire. That is the whole point. But life does not always cooperate with that plan, and sometimes people find themselves genuinely wondering whether they can access their superannuation before they reach preservation age. The answer is yes, in specific circumstances. The ATO has a defined list of conditions of release that allow early access. Outside of those conditions, accessing your super is illegal, and the ATO is watching more closely than ever.

Setting up a self-managed super fund is not complicated, but it does involve costs, legal fees, accounting fees, trust deed preparation, and registration costs. What trips a lot of new trustees up is a seemingly simple question: who actually pays for those costs? You, personally? Or can the SMSF fund pay them? And are they tax-deductible? The ATO is specific on this, and the March 2026 SMSF newsletter flagged that trustees need to get it right. Here is what you need to know before you sign anything or pay anyone.