Super and SMSF Fundamentals 2026: Earnings & Expenses

What goes on in the super fund? Learn about earnings and expenses, NALI and NALE, costs and fees, and how tax treatment works.

In this session, we cover:

• Earnings & NALI

• Expenses & NALE

• Costs & fees

  • Management fees

  • Insurance - life & TPD, Income Protection, assets cover

  • Fund admin & audit

  • What is deductible or non-deductible?

• Taxation points

  • Contributions

  • Earnings

  • Death benefits

  • Tax reconciliations - similarities and differences compared to other entities