Super and SMSF Fundamentals 2026: Interests & Investments

What goes on in the super fund? Learn about transactions within the fund such as interests and investments, NALI & NALE and more.

In this session, we cover:

• Interests in the fund

  • Member

  • Dependant/Beneficiary

  • Insurance

  • Consolidating accounts (roll-in)

  • Relationship breakdowns & Family Court orders

  • Reversionary pensions upon death of a member

  • TBAR for SMSFs

• Making a Death Benefit Nomination

  • Binding or non-binding?

  • Tips and traps

• Investments

  • What is allowed & what is not

  • Investments resulting in NALI & NALE

  • Audit requirements

  • Valuation of assets

• Investment strategies

• Other Restrictions

• Non Arm’s Length Income & Expenses (NALI & NALE)

• Costs & fees

• Taxation points