Technical Resource Centre
SMSF & Superannuation
Current-year superannuation figures and SMSF compliance references: contribution caps, the transfer balance cap, the trustee calendar and the real legislative status of proposed changes.
In this collection
5 resources each dated and sourced
Every smsf resource states the period it applies to, links the official sources behind its figures, and records when those sources were last verified.
SMSF borrowing and business real property: what Schedule 5 changed
Schedule 5 of the Treasury Laws Amendment (Tax Reform No. 1) Act 2026 narrows what an SMSF can borrow to acquire. From 10 August 2026, where the asset is real property, it must be business real property — but only for arrangements entered into on or after that date, and nothing in the Schedule requires an existing arrangement to be unwound.
Verified 13 July 20269 min read
Division 296: the $3 million super tax is now law
A status check on the Division 296 tax on large superannuation balances: it received Royal Assent on 13 March 2026 and applies from the 2026-27 income year, in a redesigned form that taxes realised earnings only, indexes both thresholds and adds a second tier above $10 million.
Verified 12 July 20267 min read
Superannuation contribution caps for 2026-27: what changed on 1 July 2026
Every superannuation cap and threshold that moved on 1 July 2026 — the $32,500 concessional and $130,000 non-concessional caps, the new bring-forward tiers, the $2.1 million transfer balance cap and the first income year in which Division 296 tax applies — verified against ATO guidance.
Verified 12 July 20266 min read
The SMSF compliance calendar for 2026-27
A trustee-facing calendar of the SMSF compliance year — when the 2026 annual return falls due depending on how the fund lodges, when the auditor must be appointed, which quarters need a TBAR, and what has to be done before 30 June 2027.
Verified 13 July 20269 min read
The transfer balance cap: how it works in 2026-27
A plain-English explainer of the superannuation transfer balance cap — the $2.1 million general cap for 2026-27, why your personal cap may be lower, how the transfer balance account tracks credits and debits, and what happens if you exceed your cap.
Verified 12 July 20267 min read
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