Foundations of Superannuation On-Demand Series 2020-21

This SMSF foundations series recognises that navigating Australia’s superannuation system can be complex. It is important to know and understand the SMSF rules so that you can be equipped to find the opportunities and develop the right solutions for your clients.

Whether you are starting your career in superannuation or you are an experienced professional looking for a refresher, this SMSF foundations series will look at several areas in superannuation that are crucial for understanding.


Topics can be purchased as a discounted series and all sessions are recorded, so you can learn on-demand. Topics will be released each quarter. You will be sent a recording link and supporting materials when each new topic is available.


Sessions are a minimum of 1 hour each (minimum 4 CPD hours for the year) and will cover the following foundations topics:

  • SMSF: Essentials
  • SMSF: Contribution rules
  • SMSF: Investment rules
  • SMSF: Access rules

To get you started with your learning, we have included a complimentary session, 'SMSFs and COVID-19'.

Looking to take the next step? Our Special Superannuation Topics will take your knowledge to the next level. 

SMSF: Essentials

This session provides an introduction to the Australian superannuation system with a focus on the taxation of superannuation entities and the taxation of payments made from superannuation entities. Indicative topics for this session include:

  • The different types of superannuation funds, including SMSFs
  • The taxation of superannuation entities, with a focus on SMSFs
  • Concessions in relation to contributions
  • Tax concessions for superannuation entities, such as the 15% tax rate and the CGT discount
  • Taxation of benefit payments from superannuation funds
  • Reporting requirements for SMSFs
  • Recent developments and proposed changes.


SMSF: Contribution rules

Contributions of cash and other assets into superannuation has always been an important part of accumulating retirement wealth. With rules around the amount you can contribute, as well as the penalties for contributing too much, it is vital that you keep up to date with these developments. Indicative topics for this session include:


  • What is a contribution?
  • Recognising when is a contribution made
  • Who can make a contribution?
  • Concessional contribution and non-concessional contributions, including CGT election
  • Excess contributions tax assessments
  • In-specie contribution
  • Administrative considerations.


SMSF: Investment rules

SMSFs have the ability to invest in a wide range of assets, including collectibles, in-house assets and business real property. As such, it is important to understand how the SIS Act and SIS Regulations work to guide and manage the investment activities of SMSF trustees and ensure the fund is maintained for retirement purposes. Indicative topics for this session include:

  • An introduction to superannuation investment rules
  • The role of the investment strategy in the superannuation fund
  • The sole purpose test and how the test applies when a superannuation fund is carrying on a business
  • Exotic investments in artwork and collectibles
  • Lending money or providing financial assistance
  • Borrowing and charges over assets, including limited recourse borrowing
  • Restrictions on in-house assets and related party transactions
  • Investments in related and unrelated unit trusts and companies.


SMSF: Access rules

Moving from accumulation to pension phase is an important process. As such, having a thorough understanding of how the SIS provisions govern pension and lump sum activities is vital leading up to and during your client’s retirement. Indicative topics for this session include:


  • The types of pensions available
  • The taxation treatment of pensions
  • Starting pension income streams
  • Draw down requirements
  • Pension administrative matters
  • The tax treatment of lump sums
  • How to pay a lump sum
  • Low rate cap considerations.


Topic: Financial Advisory and Superannuation

Sub-Topic: Superannuation

Format: Recorded Webinar

Proficiency Level: Foundation, Intermediate

CPD: Upto 4 hours