Sources

The general concessional cap and the non-concessional cap (four times it) for each financial year from FY2018.

ATO: Contributions caps (updated 11 September 2026)

Up to $300,000 per member; the minimum age (55 from 1 January 2023); the signed form, TFN and one contribution per sale; and what happens to a contribution that doesn't qualify.

ATO: Audit evidence for downsizer contributions (updated 2 April 2025)

The minimum percentage by age, the balance and age to use, pro-rating for a mid-year start, no minimum from 1 June, rounding to the nearest $10, and the 10% maximum for a transition-to-retirement pension.

ATO: Income stream (pension) rules and payments (updated 30 April 2026)

The minimum percentage factors by age group, for 2023–24 onwards.

ATO: Payments from super (updated 16 September 2026)

Reporting within 28 days after the end of the quarter; the shorter deadline for a commutation in response to an excess transfer balance determination; and 60 days from the date of a commutation authority.

ATO: When to lodge a transfer balance account report for SMSFs (updated 2 April 2025)

Which records are kept for 5 years and which for 10 (the trust deed, minutes, the investment strategy and its reviews, changes of members and trustees, declarations, member reports and collectables storage decisions).

ATO: SMSF record-keeping requirements (updated 2 April 2025)

A trustee declaration is signed within 21 days of becoming a trustee or director, and kept while they remain a trustee or for 10 years, whichever is longer.

ATO: Trustee declaration (updated 4 November 2025)

Every member of a corporate-trustee fund must be a director, and a one-member fund's member is the sole director or one of two directors in the situations the page sets out. Directors need a director ID, can't be paid for their duties as trustee, and the company's annual ASIC fee is lower if it acts only as an SMSF trustee.

ATO: Choose your SMSF trustee structure (updated 14 August 2026)

Who can be a trustee or director, written consent from each, and a trustee declaration signed within 21 days of appointment. A representative may have to act for a member who can't.

ATO: Appoint your SMSF trustees (updated 28 September 2026)

A change in trustees, directors of the corporate trustee, members, contact details, addresses or fund status must be notified to the ATO within 28 days. A change of trustee structure is reviewed, and can't be notified through the annual return.

ATO: Notify us of changes to your SMSF (updated 2 April 2025)

Fund assets are held separately from personal and business assets, in the name of the trustee 'as trustee for' the fund. A change of director doesn't change the names on a corporate trustee's ownership documents; a change of individual trustee does.

ATO: Ownership of SMSF investments (updated 2 April 2025)

The strategy is in writing, covers risk, diversification, liquidity and insurance, and is reviewed regularly. The 12-month review period is Cockpit's own, not the ATO's.

ATO: Create your SMSF investment strategy (updated 2 April 2025)

Loans to members, related-party dealings, the 5% in-house asset limit and the written plan for an excess, collectables (insured within 7 days, written storage decision), and personal use.

ATO: What are the SMSF investment restrictions? (updated 16 September 2025)

Short-term borrowing of up to 90 days (benefits) or 7 days (share settlements), each limited to 10% of the fund's assets, and limited recourse borrowing.

ATO: SMSF borrowing restrictions (updated 2 April 2025)

The ATO's safe-harbour terms for a related-party limited recourse loan. Cockpit points to this guideline and quotes none of its terms; the ATO is updating it.

ATO: PCG 2016/5

The auditor is appointed at least 45 days before the return is due, is independent, and is given any further information within 14 days of asking.

ATO: Your SMSF auditor (updated 2 April 2025)

The auditor's compliance checks, including the 14-day response to a written request for documents.

ATO: Compliance audit of an SMSF (updated 3 August 2026)

Fund assets are valued at market value for the financial statements, and what evidence an auditor looks for.

ATO: Verifying the market value of fund assets (updated 2 April 2025)

The annual return is due 31 October for a new fund or one with returns overdue, otherwise 28 February; through a tax agent, the agent's due date applies.

ATO: Lodge SMSF annual returns (updated 24 August 2026)

The lodgment program dates for returns lodged through a registered tax agent.

ATO: Super lodgment (updated 1 July 2026)

Premiums for death, disability and income protection cover are deductible to the extent the law allows.

ATO: SMSF deductible expenses (updated 2 April 2025)

The trust deed governs who a death benefit can be paid to; binding and non-binding nominations must be considered; the fund has 6 months to restructure after a member's death. Whether a nomination lapses after 3 years is for the trust deed, not the ATO.

ATO: Death of an SMSF member (updated 2 April 2025)