Tag
SMSF
14 Cockatoo articles in this topic.
CGT and SMSF / Super
How capital gains tax works inside super and SMSFs — the 33.3% discount in accumulation phase, effectively nil CGT in pension phase, and what that means for timing asset sales.
Corporate vs Individual Trustee
Every SMSF needs a trustee structure — individual trustees or a corporate trustee. Here is how they compare on cost, admin, penalties and succession, and how to choose.
How Much Do You Need to Start an SMSF?
There is no legal minimum to start an SMSF, but ASIC and industry guidance often cite around $200,000+ as the point where the fixed costs make sense. Here is how to work out your own breakeven.
How to Set Up an SMSF (Step by Step)
Setting up a self-managed super fund involves a trustee structure, a trust deed, ATO registration, a bank account and an investment strategy. Here is the full step-by-step process for 2026.
Investing in Shares Through an SMSF
How buying shares and ETFs inside a self-managed super fund works — the rules, the tax advantages, and what SMSF trustees need to get right when investing in equities.
SMSF Audit Requirements
Every SMSF must be independently audited each year by an approved SMSF auditor before it lodges. Here is what the audit covers, the timing, and what happens when a contravention is reported.
SMSF Costs & Fees: What You'll Actually Pay
Running an SMSF means fixed annual costs — accounting, audit, the ATO levy and sometimes ASIC fees — that do not shrink with a small balance. Here is what an SMSF actually costs in 2026.
SMSF Investment Strategy (with Template)
Every SMSF must have a written investment strategy covering diversification, liquidity, risk and insurance. Here is what it must include, plus a simple template outline you can copy.
SMSF Pension Phase: Paying a Pension
When SMSF members retire, the fund can start an account-based pension — unlocking tax-free earnings and nil CGT, but with minimum drawdowns and the transfer balance cap to manage. Here is how it works.
SMSF Property Investment & Borrowing (LRBA)
An SMSF can buy property and even borrow to do it through a limited recourse borrowing arrangement. Here are the rules, the risks and the compliance care an LRBA demands.
SMSF Trustee Responsibilities
As an SMSF trustee you are legally responsible for the fund — the sole purpose test, record-keeping, the investment strategy and compliance. Here are your duties and the penalties for getting them wrong.
SMSF vs Industry / Retail Super Fund
An SMSF gives you control and investment choice; an industry or retail fund gives you low-cost simplicity. Here is how they compare on cost, control, investment options, time and insurance.
Winding Up / Closing an SMSF
Closing a self-managed super fund is a defined process — pay out or roll over benefits, complete a final audit and return, then wind up per the deed. Here is how to close an SMSF properly.
SMSF Explained: Self-Managed Super Funds in Australia
A self-managed super fund lets you run your own super, with full control and full responsibility. Here is what an SMSF is, who it suits, and how the ATO regulates it in 2026.