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January 2026 SMSF newsletter

2025 year in review, 2026 year ahead
It was a year when hope triumphed over uncertainty on financial markets, with all major asset classes – and super funds – delivering positive returns. Read more.
2025 year in review, 2026 year ahead
It was a year when hope triumphed over uncertainty on financial markets, with all major asset classes – and super funds – delivering positive returns. Read more.
5 new year’s resolutions for your SMSF
The summer break is always a good time for trustees to review their SMSF and resolve to make it fit for whatever 2026 may bring. Read more.
5 new year’s resolutions for your SMSF
The summer break is always a good time for trustees to review their SMSF and resolve to make it fit for whatever 2026 may bring. Read more.
Division 296 super tax explained (including calculator)
Extra tax on investment earnings for very high super balances is now in force. Read more.
Division 296 super tax explained (including calculator)
Extra tax on investment earnings for very high super balances is now in force. Read more.
What are the SMSF residency requirements?
Proposed legislation will relax the residency rules for SMSF members, but until then it pays to understand the current rules before heading overseas for an extended stay. Read more.
What are the SMSF residency requirements?
Proposed legislation will relax the residency rules for SMSF members, but until then it pays to understand the current rules before heading overseas for an extended stay. Read more.
SMSF death benefits: Who are my dependents and why does it matter?
SMSF trustees must have a good understanding of who death benefits can be paid to and how these payments are taxed. Knowing who your ‘dependents’ are is therefore essential. Read more.
SMSF death benefits: Who are my dependents and why does it matter?
SMSF trustees must have a good understanding of who death benefits can be paid to and how these payments are taxed. Knowing who your ‘dependents’ are is therefore essential. Read more.

Super strategies for 2026

Wednesday 21 January 2026 at 11:00 am AEST

In this webinar we will explore and explain some of the more beneficial superannuation strategies that you should be considering in the next 12 months. We will cover super strategies for members of all types of superannuation funds, including industry funds, retail funds and SMSFs.

IN CASE YOU MISSED IT: Watch our previous webinar, SuperGuide members Q&A: December 2025.

Q: I am considering inviting my adult children into our self managed super fund as I think their may be considerable benefits all round. 

My wife and I have our commercial property for our small business in the SMSF, with a good amount of equity, but not much cash or other liquid assets. 

Our adult children have significant amounts of super in commercial industry funds, but they are not very engaged with what is happening with those investments. I am interested in knowing more about both the upside of this strategy and how to also manage the potential downsides.

See Garth’s video answer here.

January 14

Auditor appointment: If you lodge your annual tax returns yourself, you need to appoint an auditor 45 days prior to the lodgement due date of 28 February, which is 14 January.

If your fund has just started paying a pension, and there are members still in accumulation phase in the fund, you will also need an actuarial certificate with your annual return. A good time to start organising this certificate, to ensure it’s ready with your annual return, is at the same time you appoint your auditor.

Your fund will continue to need an actuarial certificate each year you have members in both retirement and accumulation phases if you are using the proportionate method to calculate exempt current pension income (ECPI) for tax purposes. As earnings on pension assets are tax free, ECPI is the proportion of the SMSF’s income that is tax free.

The ATO also provides further information on ECPI here.

January 28

Transfer balance account reporting: Where any transfer balance event occurred between 1 October 2025 and 31 December 2025, you are required to report these events by lodging a transfer balance account report (TBAR) by this date.

These events include the start of a retirement phase income stream, ending a retirement phase income stream (reverting part or all of the pension to accumulation phase), or where a lump sum has been accessed from retirement phase.

Other events may be relevant for other members.

Super guarantee: SMSF trustees should have received all relevant super guarantee contributions for the period 1 October 2025 to 31 December 2025 for eligible fund members by this date.

January 31

Trustee meetings and minutes: If you’ve only had one trustee meeting this financial year, now is a good time to have another and to get into the practice of having at least six-monthly documented reviews of your SMSF.

It’s time to take stock of how the fund is performing and review your investment strategy. Also, consider reviewing the insurance needs of members. They may have experienced life events that could prompt a reconsideration of their life and TPD insurance in the SMSF.

If you didn’t do it earlier in the financial year, review your trust deed. It’s something that could do with at least an annual once-over as well. There may have been changes in legislation that could affect your deed.

Or maybe you are looking at making a new type of investment that will require your trust deed to be updated. Are you considering purchasing a property in your SMSF at some point, for example, and does your trust deed permit this? And if you are considering cryptocurrency, you may need to update your trust deed and your investment strategy.

Also, if a member is about to start a retirement phase pension your trust deed needs to allow the payment of the requested type of income stream.

Important: All information on SuperGuide is general in nature only and does not take into account your personal objectives, financial situation or needs. You should consider whether any information on SuperGuide is appropriate to you before acting on it. If SuperGuide refers to a financial product you should obtain the relevant product disclosure statement (PDS) or seek personal financial advice before making any investment decisions.

Superguide Pty Ltd ATF Superguide Unit Trust as a Corporate Authorised Representative (CAR) is a Corporate Authorised Representative of Independent Financial Advisers Australia, AFSL 464629.