SMSF investment

The super laws demand that trustees formulate and implement an investment strategy, and consider any super fund investment in light of your fund's investment strategy.

You must also ensure that your super fund doesn't break any special super investment rules. Year in year out the three most popular investment classes for SMSF trustees are: direct shares, cash (and term deposits) and direct property.


Self-managed super funds also invest in listed and unlisted trusts, other managed investment schemes, debt securities, derivatives and instalment warrants, collectibles, overseas investments and other investments.

Set out below are all SuperGuide articles explaining SMSF investment.

Guest contributor: Franked dividends are not a tax concession

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Note: The 2015 Tax Discussion Paper, released in March 2015, has questioned the merits of franking credits for Australian dividends. Further, although not referenced with reviewing the tax treatment of investments, the Financial System Inquiry final report also questioned the imputation system, … [Read more...]

Super rich tax? Looting SMSF accounts to fix the budget

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Note: This article is in response to recent claims that superannuation tax concessions are directed towards the ‘super rich’. If you are concerned about being unfairly targeted by the current tax reform process, ensure you make a submission before Monday 1 June 2015. The relevant links to the tax … [Read more...]

SMSF confidential:
the inside story on DIY super funds

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Note: The ATO publishes an annual report about SMSFs for each financial year. This article covers the ATO’s 2012-2013 statistical review of SMSFs (released in December 2014). This report also contains data for the 2013-2014 year. The annual report for the 2013-2014 year will be available in December … [Read more...]

SMSF investment: Stricter rules in place for artwork and other collectibles

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If you hold artwork, antiques, coins, or other collectibles within your self-managed super fund, then you need to be aware of new rules that originally came into effect from July 2011, and will reach their full effect in 2016. Since 1 July 2011, new collectibles and ‘personal-use’ assets owned by … [Read more...]

New laws: Is your SMSF due for a super service?

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Read this article to discover the rules in place for SMSF trustees, and discover what you can do to ensure your SMSF operates within the super laws. A lot has changed for SMSF trustees in the past few years. The most recent significant change was the introduction of financial penalties, which are … [Read more...]

SMSFs outperform large funds over 7 years

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Note: The ATO publishes an annual report about SMSFs for each financial year. This article covers the latest SMSF performance data available from the ATO, as at February 2015. The ATO will provide updated performance data (for year ending 30 June 2014) in late 2015. A common argument put forward … [Read more...]

Oops! Top 10 SMSF boo-boos for 2014 financial year

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Note: Every year, the ATO publishes the top compliance mistakes made by SMSF trustees. This article contains data up to 30 June 2014 (latest available as at February 2015). The next update, for compliance data up to 30 June 2015, will be available in late 2015. The ATO has published the top 10 … [Read more...]

Asset classes: Naming the investment winners for the 2014 calendar year

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International shares and international property delivered the biggest returns for the 2014 calendar year (1 January 2014 to 31 December 2014), according to rating company, Chant West. In the table appearing later in the article, Chant West lists the investment performance of 11 asset classes, and … [Read more...]

SMSF trustees unfairly targeted by super tax illiterates

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Some leaders in the superannuation sector and in some economic think tanks are ignorant about SMSFs, including how the super tax rules work generally. Yet we have numerous pronouncements by various individuals and organisations about SMSFs not paying tax, or SMSF trustees not having the skills to … [Read more...]

Guest contributor: Taxing pension earnings, and benefits, will deliver minimal tax revenue

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Note: the Financial System Inquiry final report suggests that super pension fund earnings should be taxed, rather than continue to receive tax-exempt status. Why? So it will reduce costs for super funds, but it most certainly will increase costs for fund members, and significantly reduce retirement … [Read more...]