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  • SMSFsAs if superannuation wasn’t complex enough, when you have a self-managed superannuation fund (SMSF) you take on considerably more responsibility, and it’s essential therefore to have a comprehensive understanding of the current super and SMSF rules. In this section you will find detailed explanations of the SMSF rules and the responsibilities for SMSF trustees. SMSFs for beginners SMSF administration SMSF checklists SMSF compliance SMSF investment SMSF pensions SMSF strategies SMSF Q & As As a first step, the following are key articles that describe how SMSFs work.
    • SMSF for beginnersLearn how to set up and run an SMSF.
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    • SMSF strategies and checklistsUse proven strategies and practical checklists.
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October 2025 Super booster newsletter

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.
Division 293 super tax explained (including calculator)
High income this year? You may need to pay additional tax on your super contributions. Read more.
Division 293 super tax explained (including calculator)
High income this year? You may need to pay additional tax on your super contributions. Read more.
MySuper funds: What they are and who offers them
Default MySuper funds have been undergoing a makeover in recent years, with performance under the microscope and fees falling. Read more.
MySuper funds: What they are and who offers them
Default MySuper funds have been undergoing a makeover in recent years, with performance under the microscope and fees falling. Read more.
Lifecycle super funds: What they are and how they perform
Lifecycle funds are designed to reduce risk as you near retirement without sacrificing returns; recent research shows many do just that but you need to know what to look for. Read more.
Lifecycle super funds: What they are and how they perform
Lifecycle funds are designed to reduce risk as you near retirement without sacrificing returns; recent research shows many do just that but you need to know what to look for. Read more.
Super fund performance: Monthly returns to May 2026
Super funds continued their positive run in May and are on course to post a 9% return for the year to June 2026. Read more.
Super fund performance: Monthly returns to May 2026
Super funds continued their positive run in May and are on course to post a 9% return for the year to June 2026. Read more.
Super news for October 2025
Changes announced to Div 296 and LISTO, few super funds get retirement tick of approval; Taxing times for $3m funds; Rest, Macquarie in regulator’s sites; Aware Super/TelstraSuper merger. Read more.
Super news for October 2025
Changes announced to Div 296 and LISTO, few super funds get retirement tick of approval; Taxing times for $3m funds; Rest, Macquarie in regulator’s sites; Aware Super/TelstraSuper merger. Read more.

Overseas super transfers: Issues and strategies

Wednesday 22 October 2025 at 4:00 pm AEDT

Do you have retirement savings in overseas pension or superannuation schemes that you want to transfer to Australia? Or are you looking to transfer your Australian superannuation benefits to a foreign fund?

This webinar will  take you through all the relevant rules and restrictions, and highlight the tax outcomes that you need to be aware of.

Find out more

Q: Regarding the FHSS scheme, I understand that each financial year you are limited to counting $15,000 in super contributions towards your FHSSS releasable amount, and the total contributions counted towards the release can’t exceed $50,000. How is the carry-forward contribution (i.e unused cap of earlier years) treated in relation to this $15,000 cap for each financial year? Will carry forward contribution be eligible to be released as well considering it represents different financial year contribution?

A: No, additional carry forward contributions do not increase the amount that can be counted towards a FHSS release from a financial year.

Although the contributions may be utilising a prior year’s contribution cap, it is when they are received by your super fund that determines the financial year they are included in for the purposes of FHSS.

Will you have a capital gain to declare this financial year? Learn how you could reduce the resulting tax bill with a super contribution.

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.

SuperGuide is Australia’s leading superannuation and retirement planning website.

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.

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Retirement is a long way off

Key guides

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  • Carry-forward (catch-up) contributions
  • Bring-forward rule
  • Spouse contribution splitting
  • Super fund performance

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Key guides

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  • Boost your super before retirement

In retirement

Key guides

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  • Super recontribution strategy
  • Making contributions after age 60
  • Maximise your Age Pension
  • Make your super last longer

SMSF trustees

Key guides

  • SMSF setup and running costs
  • SMSF investment strategy
  • How to start a pension in your SMSF
  • Managing CGT in your SMSF
  • SMSF tax-saving strategies

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Disclaimer

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.

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