The essential course for SMSF practitioners
A comprehensive 7-module program built by award winning SMSF specialists Aaron Dunn and Tim Miller, designed to equip accountants, advisers and other SMSF professionals with the core knowledge to confidently manage self-managed super funds.
Assoc.
- 25 CPD hours across 7 modules
- Accredited by the SMSF Association
- Complimentary SMSF Association Associate Membership upon completion
- Module-by-module CPD assessments
- Practical, real-world case studies
Where does SMSF Essentials fit?
The Smarter SMSF learning pathway is structured across three levels — designed to take practitioners from foundational knowledge through to specialist expertise.
An introductory course for practitioners new to SMSFs. Covers the basics of the sector, trustee obligations and the regulatory landscape.
A comprehensive 7-module accredited course covering contributions, investments, pensions, taxation, reporting and estate planning. 25 CPD hours.
Advanced specialist education for practitioners seeking deeper technical mastery across complex SMSF strategies and structures.
Built for the SMSF profession
Whether you're building an SMSF practice from scratch or upskilling your existing team, the SMSF Essentials Course gives you a structured, authoritative grounding in everything that matters.
Accountants & Administrators
Build you and your team's SMSF knowledge and skills to complete your client work with confidence.
Financial Advisers
Strengthen your technical knowledge of SMSF compliance to better advise clients with confidence.
SMSF Professionals
Grow your SMSF knowledge to manage the essentials with your SMSF clients.
Experienced Practitioners
Meet annual CPD requirements with structured, accredited hours that count toward your professional obligations.
Complete the course.
Join the SMSF Association.
As a special benefit, students who complete the SMSF Essentials Course receive a complimentary period of membership with the SMSF Association as an Associate Member — Australia independent, professional body representing Australia's self managed super fund sector.
- Access to SMSF Association resources, research and publications
- Industry recognition as a credentialled SMSF professional
- Networking with leading SMSF specialists and practitioners
- Continued learning through association events and technical content
- Complimentary membership period — apply on course completion
Associate Member
apply on course completion
7 modules. 25 CPD hours.
- A deeper understanding of the SMSF definition
- Residency and the Australian Super Fund tests
- Maintaining a fund's complying status over time
- Trustee roles, duties and consequences
- Licensing and who can recommend a SMSF
- What unlicensed professionals can and cannot do
- Suitability, ethics and getting it wrong
- What is a contribution, eligibility requirements and how contributions can be made into super
- The types of contributions that can be made
- How a member's total superannuation balance impacts contributions
- The operation of the work test and work test exemption
- The contribution caps, bring-forward rule and spousal splitting
- Tax treatment of concessional contributions
- Dealing with excess contributions and Division 293 tax for high income earners
- Other types of contributions that can be made into super
- What is an investment strategy and its requirements?
- How an SMSF can invest and acquire assets
- What investment restrictions exist within the super laws
- The role of the Sole Purpose Test
- Exceptions including business real property and in-house asset rules
- Limited Recourse Borrowing Arrangements (LRBAs)
- The rules with collectables and personal use assets
- The arm's length basis dealings requirements
- The preservation rules, preservation age and conditions of release
- How benefits can be paid, including lump sums and super income streams
- Account Based Pension requirements, including minimum pension and commutation rules
- Transition to Retirement Income Stream rules
- Legacy pensions that continue to be paid from SMSFs, including commutation requirements
- The transfer balance cap, transfer balance account and exceeding the cap
- How tax laws apply to member benefits paid as lump sum, income stream or on death
- The importance of pension documentation and record keeping obligations
- The capital gains tax rules that apply to super funds, including CGT transitional relief
- The types of income the fund might generate that are assessable
- Tax deductions, including when a fund can claim and deductibility of expenses
- How the non-arm's length income (NALI) provisions apply
- How tax exemption applies to income supporting pensions (ECPI)
- How the Division 296 tax laws will apply from 1 July 2026
- How the GST rules apply within SMSFs
- The financial reporting requirements for SMSFs
- The appointment and role of the SMSF Auditor and lodgement of the SMSF Annual Return
- The various record-keeping requirements and reporting obligations
- Transfer Balance Cap Reporting of member events within a SMSF
- Reporting for activity statements, PAYG instalments and withholding
- How the SuperStream rules apply with SMSFs
- How the Regulator deals with non-compliance and how to wind-up a SMSF
- Super does not form part of an estate — compulsory cashing rules on death
- Who can be paid a super death benefit and who is a dependant?
- Death Benefit Nominations and what happens when a BDBN is invalid
- How a death benefit can be paid and governing rules
- What happens when a member dies who is receiving an income stream?
- Death benefit rollovers and appointing a new trustee
What you'll walk away with
The SMSF Essentials Course is structured to build genuine competency — not just CPD hours. Each module is designed to translate directly into better advice and more confident practice.
Complete technical grounding in SMSF law
Understand the SIS Act, ATO obligations, trustee duties and compliance frameworks that govern every fund you work with.
Confidence to handle SMSF work in-house
Stop outsourcing and build the capability within your firm to manage establishment, contributions, pensions, tax and audits.
25 accredited CPD hours
Meet your annual continuing professional development requirements with structured, accredited SMSF-specific content.
Complimentary SMSF Association Associate Membership
Receive a complimentary period of membership with the SMSF Association upon completing the course — recognised across the sector.
25 hours of structured, accredited CPD
The SMSF Essentials Course delivers 25 accredited CPD hours across 7 modules — each with its own dedicated CPD assessment. Every hour counts toward your annual professional development obligations and is recognised by the SMSF Association.
Co-authored by two of Australia's leading SMSF specialists
The SMSF Essentials Course is co-authored by Aaron Dunn and Tim Miller — both Fellow SMSF Specialist Advisers (FSSA) and award recipients from the SMSF Association, with decades of combined experience across technical education, compliance and practice.
- Fellow SMSF Specialist Adviser (FSSA) & CPA
- 25+ years in the SMSF sector
- Fellow SMSF Specialist Adviser (FSSA)
- 25+ years in the SMSF sector
FAQs
Here's a list of frequently asked questions about the SMSF Essentials Course. If you have any other questions, call us on 1300 95 94 76 or email the team.
Four months from the activation date, unless you purchase the renewal update service that provides you with an additional period of access to the course.
Each module will take between 3 to 4 hours to complete, which also includes a range of supporting materials including interactive activities, workbooks and additional reference resources. An assessment is included at the end of each module for students to successfully complete as part of the overall course completion.
The course is regularly reviewed and updates made within a reasonable timeframe following any superannuation law changes or other relevant regulatory updates that impact the content within the course.
Immediately after successfully completing all modules and assessments. You will be able to download your CPD certificate directly from the learning platform once all requirements have been met.
No, only one CPD certificate will be issued per course purchase, unless otherwise agreed to by Smarter SMSF. Each individual practitioner completing the course requires their own purchase.
Yes, Smarter SMSF has a custom-built enterprise solution that can be provided for the course, allowing organisations to manage and track course completions across their team. Get in contact with us on 1300 95 94 76 or email us to discuss pricing for this option.
Ready to build your SMSF expertise?
Enrol today and get instant access to all 7 modules, 25 accredited CPD hours, and a complimentary period of SMSF Association membership upon completion.
