Super and SMSF Fundamentals Program - 2026

Learn superannuation and SMSF essentials covering contributions, what happens in the fund, accessing super, and more.

Featuring a case study throughout, this 6-part program equips accountants with the practical knowledge required to be aware of how superannuation and SMSFs work on a day-to-day basis. 

Learning units:

• Introduction to Superannuation & SMSFs

  • Introduction to the case study 

  • What is superannuation?

  • Elements & key definitions

  • What are super funds?

  • Overview of the life cycle

  • Reading an Annual Statement from your super fund

• Employer Contributions

  • What’s super payable on?

  • Super Choice & Default Employee Super Funds

  • Super guarantee & SGC

  • Salary sacrifice & superannuation

  • Deductibility of superannuation payments

  • Deadlines & other admin

• Employee & Other Contributions

  • Concessional & Non-concessional Contributions

  • Roll-overs

  • Deductibility of member contributions

  • Types of other contributions

• Interests & Investments

  • Interests in the fund

  • Making a Death Benefit Nomination

  • Investments

  • Investment strategies

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

  • Costs & fees

  • Taxation points

• Earnings & Expenses

  • Earnings & NALI

  • Expenses & NALE

  • Costs & fees

  • Taxation points

• Accessing Superannuation

  • Preservation rules

  • Conditions of release

  • Early access of super

  • How can benefits be paid?

  • Death of a member

  • Winding up the SMSF