Articles by
Garth McNally
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Where are we now? Pending and recent superannuation changes
UpdatedPayday Super has started, Division 296 is law and SMSFs can no longer borrow to buy residential property. Some other superannuation changes are still a long way off.
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The importance of liquidity in an SMSF
UpdatedA self-managed super fund can look wealthy on paper and still be unable to pay a pension on time. Liquidity is the difference.
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The SMSF trustee declaration explained
UpdatedEvery SMSF trustee or corporate trustee director must sign their own ATO trustee declaration. Skip it, and the ATO can penalise every trustee individually.
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Should you develop a retirement income strategy for your SMSF?
UpdatedThe Retirement Income Covenant doesn’t apply to SMSFs, but the reasoning behind a retirement income strategy still applies to your fund.
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Asset allocation: Building a strong retirement investment plan
UpdatedThe most important investment decision you make may not be about what you invest in, but how you allocate it across growth and defensive assets.
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Webinar: Related party transactions: The SMSF rules you need to know
UpdatedIn this webinar super expert Garth McNally answers recent questions from SuperGuide members.
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Commuting an SMSF account-based pension
UpdatedCommuting 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
UpdatedProposed 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
UpdatedStarting 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
UpdatedSMSF 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
UpdatedIf 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
UpdatedIn this webinar super expert Garth McNally answers recent questions from SuperGuide members.
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Webinar: Downsizer contributions
UpdatedWhat 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?
UpdatedControl 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
UpdatedWith 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
UpdatedWhat 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
UpdatedWhen 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
UpdatedLeaving an SMSF isn’t as simple as walking out the door. Trustees have to agree, and getting it wrong can be expensive.
