Foundations of SMSFs 2021-23 - Session 1: Superannuation Essentials

This session provides an introduction to the Australian superannuation system and focuses on the compliance and taxation of self managed superannuation funds (SMSFs). 

This is the first module of five in the Foundations of SMSFs Series.

This session was recorded on the 20 August 2021.
Learning outcomes

On successful completion of this topic, participants should be able to: 
  • Explain the three pillars of the Australian retirement income system. 
  • Define the different types of superannuation fund structures available in Australia
  • Compare the Trust Deed requirements of an SMSF with the relevant superannuation laws and analyse which prevails over the other in different scenarios 
  • Define the requirements for a superannuation fund to be a self managed superannuation fund under the superannuation law 
  • Evaluate the various reasons why people establish a self managed superannuation 
  • Demonstrate what type of superannuation advice services require specific licensing and who can provide such advice 
  • Assess the key considerations of a self managed superannuation fund.


These concise sessions have been specifically designed for our online education platform, to ensure that you get an in-depth understanding of the fundamental SMSF topics in minimal time.

Tracey Besters 
Senior Tax and Superannuation Trainer, Chartered Accountants ANZ 

Tracey’s extensive experience gives her a valuable insight into the pressures of being in public practice. She also understands the enormous opportunities that self managed super funds (SMSF) offer clients.


Topic: Financial Advisory and Superannuation, Tax

Sub-Topic: Employment Taxes - PAYE, PAYG & FBT, Income Tax, Self-Managed Superannuation Funds, State/Territory Taxes, Superannuation, Tax Administration

Format: Recorded Webinar

Proficiency Level: Foundation

CPD: Upto 1.5 hours