Articles by
Garth McNally
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Commuting an SMSF account-based pension
Commuting a pension gives SMSF members flexibility, but getting the timing wrong can cost you valuable tax concessions.
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SMSF reform measures: What’s been proposed for 2026
Proposed SMSF reforms could mean new rules before you can even set up a fund, and new obligations once it’s running.
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Should you start a pension in your SMSF? Weighing up the pros and cons
Starting an SMSF pension unlocks tax-free earnings, but locks in minimum payments and cash flow demands you can’t easily undo.
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Everything SMSF trustees need to know about rebalancing
SMSF trustees need to keep their fund’s investments within its stated asset allocation, and know when and how to rebalance if markets push it off track.
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Property development in an SMSF: ATO guidance
If you are thinking about using your SMSF for a property development, it pays to understand the ATO rules. Failure to do so could be costly.
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Webinar: SuperGuide members Q&A: September 2026
In this webinar super expert Garth McNally answers recent questions from SuperGuide members.
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Webinar: Downsizer contributions
What you need to know to get the best outcomes with Downsizer contributions, including how the eligibility rules operate, the relevant timing requirements, Centrelink outcomes and your overall strategy considerations.
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SMSF compliance: What are trustees’ responsibilities?
Control and flexibility are major drawcards of self-managed super funds, but it’s not a free-for-all. Rules apply and non-compliance can be costly.
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SMSF borrowing rules: What you can (and can’t) borrow for
With recent changes to the super borrowing rules, it’s important for SMSF trustees to know exactly what they’re still allowed to do.
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SMSFs and estate planning: What happens after the death of a member
What happens to insurance, tax and trusteeship in your SMSF when a member dies – including how Division 296 can still apply after death.
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SMSFs: Actuarial certificates, when you need one and what they cost
When a member of your SMSF retires and starts receiving pension income, or is caught by Division 296 tax, it’s time to put an actuarial certificate on your to-do list.
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What to do if a member wants to leave an SMSF
Leaving an SMSF isn’t as simple as walking out the door. Trustees have to agree, and getting it wrong can be expensive.
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Managing capital gains tax in your SMSF
It’s possible to reduce or even eliminate the amount of tax your fund pays on asset sales with these simple strategies.
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Tax-saving strategies only available to SMSFs
Super is arguably the most tax-effective investment vehicle, but SMSFs have more flexibility than large funds when it comes to managing tax outcomes.
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Super balance strategies and considerations for couples
Couples who adopt a combined approach to superannuation savings can often be much better off in retirement.
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TBAR: Transfer balance account reporting for SMSFs
Understanding the transfer balance account rules, including timing and transaction reporting, is extremely important for SMSF trustees..
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How lump sums can reduce your transfer balance account
If you are considering taking more than the minimum amount from your super pension account, the way you do it counts.
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SMSF property ownership options and opportunities
Despite rule changes around borrowing to invest in residential property, there are still many ways SMSFs can invest in property.
