By Tony Negline


$206.41* $258.01* RRP Save: $51.60 (20%)

Date: 31/08/2020

Code: 42774811

Thomson Reuters, AUSTRALIA

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Format Title Date Code Price
Book+eBook THE ESSENTIAL SMSF GUIDE 2020-21 BOOK+EBOOK 31/08/2020 42774811 $206.41 Add to cart
eBook - ProView THE ESSENTIAL SMSF GUIDE 2020-21 EBOOK 31/08/2020 9780864697653 $159.20 Add to cart
Book THE ESSENTIAL SMSF GUIDE 2020-21 02/09/2020 9780864697646 $159.20 Add to cart


The Essential SMSF Guide 2020-21

Providing practical guidance on the ongoing operational and administrative issues of an SMSF, The Essential SMSF Guide 2020-21 covers the broad range of SMSF issues including the taxation implications of the investment rules, designing a pension and the payment of benefits.

To help readers understand the wider nature of SMSFs, the Guide covers related topics such as bankruptcy and the financial planning process for SMSF Trustees; and includes a practical toolkit containing over 90 documents and templates, including relevant ATO and ASIC documents.

Endorsed by Chartered Accountants Australia and New Zealand, The Essential SMSF Guide 2020-21 is a must have, guide for a comprehensive, yet highly practical insight into the workings and compliance requirements surrounding SMSFs.

The Guide has been specifically designed for trustees, financial planners, accountants, academics and students.

What's New for 2020-21
  • Impact of the superannuation changes in the 2019 Federal Budgets including details of ATO administrative guidance
  • Details about accessing the new downsizer contributions
  • Commentary on latest Court and Administrative Tribunal cases including commentary on the Aussiegolfa case
  • Latest ATO rates and thresholds.


  • Endorsed by the Institute
  • The toolkit contains relevant minutes, letters, plus a compilation of ATO documents (rulings, determinations, practice statements) in one easy-accessible source
  • Numerous examples and diagrams to help readers understand and apply the law
  • Written in a plain English and conversational manner
  • Readers can choose either book/eBook formats or subscribe to updates in the online format

Table of Contents

1. The historical development of superannuation

2. Comparing superannuation to other investments

3. Regulatory context of superannuation

4. Income tax and superannuation

5. What is an SMSF?

6. SMSF Trust deeds

7. Trustees' duties, powers and rights

8. Disputes with and changing trustees

9. Steps to set up an SMSF

10. The superannuation contribution rules

11. Employer contributions to SMSFs

12. Personal contributions to SMSFs

13. Rollovers and ETPs

14. Taxations of contributions

15. Review of superannuation investment rules

16. Investment strategies and sole purpose test

17. Implications of the in-house assets test

18. Related party transactions

19. Loans, business and SMSFs

20. SMSFs and real property

21. SMSFs, artwork and collectibles

22. Using SMSF reserves

23. Taxation of SMSF income

24. Preserved benefits

25. Payment and taxation of superannuation benefits

26. SMSFs and death

27. Terminal illness, disability and medical traumas

28. SMSFs and business succession

29. SMSFs and bankruptcy

30. Accounting issues and fund records

31. Auditing requirements and annual returns

32. Member statements

33. Disclosure requirements and information

34. Transgressions and penalties

35. SMSFs and GST

36. SMSFs and stamp duty

37. SMSFs and CGT small business concessions

38. The financial planning process

39. Centrelink benefits

40. Designing a pension

41. Payment of a pension

42. Winding up an SMSF

43. Pending and proposed measures


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