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SMSF Resources
Understand the issues that change your SMSF position.
SMSF Home resources explain what trustees and professionals need to pay attention to across ATO updates, current LRBA rules, property, asset categories and fund operations. SMSF Home Helper™ carries that context into the fund workflow.
Resources and guidance
The library explains. SMSF Home Helper™ helps apply the context.
Public resources help trustees learn about an issue. Inside SMSF Home, guidance appears where the related record, asset or workflow is being managed—helping the trustee understand, act and prepare.
See how SMSF Home Helper™ works →Resource library
Start with the issue that affects your fund.
Each resource explains the issue, the trustee position, the professional context and how SMSF Home helps make the situation clearer.
ATO visibility
ATO updates and correspondence
ATO letters, notices, newsroom updates and trustee correspondence can all change what needs attention inside the fund.
What did the ATO send or release?
Why does it matter to trustees?
Does it need action or professional review?
Open resource
Trustee records
SMSF record keeping
SMSF records need to remain accurate, accessible and connected to the transactions, decisions and fund positions they support—not reconstructed at audit time.
Which records generally need five or ten years?
Can the evidence be found and understood later?
Is each decision connected to the relevant fund position?
Open resource
Current borrowing rules
Current real-property LRBA rules
For an LRBA entered into now, real property must be business real property. Pre-10 August arrangements, related refinancing and acquisitions under earlier arrangements must be identified separately and supported by evidence.
Was the arrangement entered into before or after commencement?
Is the property business real property?
Does an earlier-arrangement exception need review?
Open resource
Property position
SMSF property
Property inside an SMSF creates an ongoing position across ownership, funding, rent, expenses, valuations and disposal decisions.
Is the property considering, lined up, established or being sold?
Who is involved?
What needs attention next?
Open resource
Asset position
Investment options
SMSF investments can include cash, shares, ETFs, managed funds, property, crypto, trusts, private interests and other assets.
What does the fund hold?
What category does it sit in?
Does it need evidence or review?
Open resource
The SMSF Home lens
Good resources should lead to a clearer fund position.
The point is not to overwhelm trustees with more articles. The point is to help trustees understand what matters and where attention is needed.
Explain the issue
Each resource starts with the real SMSF issue, not a generic definition.
Show why it matters
Trustees need to understand whether something affects timing, evidence, review, strategy or professional involvement.
Connect it to the fund
SMSF Home helps turn scattered information into a clearer fund position.
Prepare the next conversation
The goal is cleaner context before talking to the accountant, auditor, adviser, broker or lawyer.
Bring the issue home
Once you understand the issue, keep the fund position clear inside SMSF Home.
SMSF Home Helper™ source and review record
Primary guidance sources
This educational summary is not a substitute for the current law, regulator guidance or advice based on the fund's circumstances. Use the primary sources below to check the rule and later changes.
- ATO - Running a self-managed super fund (opens in a new tab)
Source checked 2026-08-21
- ATO - Investment strategy (opens in a new tab)
Source checked 2026-08-21
- Moneysmart - Self-managed super fund (SMSF) (opens in a new tab)
Source checked 2026-08-21
Resource version 1.0.0 / Content reviewed 2026-08-21