Money In to the SMSF – SMSF Compliance Basics - 2025

Learn about the various ways to grow member balances in an SMSF by making different types of contributions, roll-overs, & more.

In this unit, we cover:

• Contributions 101

  • What are contributions?

  • Who can make them?

  • Contributions by members, employers, government

• Types of contributions - overview

• In specie contributions

  • What can be contributed in specie?

  • Shares, listed equities, widely-held managed funds, cash-based investments

  • Business real property (commercial)

• Concessional contributions

  • Concessional contributions cap

  • Maximum super contribution base for employers

  • Unused concessional cap carry-forward

  • Claiming a deduction for individual taxpayers

  • Excess concessional contributions

• Non-concessional contributions

  • Non-concessional contributions cap

  • Bring-forward arrangement

  • Excess non-concessional contributions

  • What doesn’t count towards the NCC cap

• Roll-overs and super fund data sources

• Deductibility of member contributions

• Interests in the fund

  • Member

  • Dependents and Beneficiaries

  • Insurance

Date recorded: 12 June 2025