Introduction to Superannuation & SMSFs - Super and SMSF Fundamentals 2026

Get an introduction to super and SMSFs with a case study covering key terms & definitions, fund types and how funds operate.

In this session, we cover:

• Case Study – Meet the Beauchêne family

• What is superannuation?

  • Background & the superannuation ‘marketplace’

  • Types of superannuation funds

  • Key Elements & Definitions

  • Classification of Superannuation Funds

  • Comparing large APRA funds vs SMSFs

• SMSF Basics: What is an SMSF, Who’s it for, and Who’s involved?

• The Life Cycle of an SMSF

  • Establishment

    • Trustee declarations

    • Establishing a corporate trustee

    • The SMSF fund deed

  • Maintenance

    • Keeping an SMSF compliant

    • Consequences of SMSF breaches

    • Consequences of trustee breaches

  • Winding up

    • Why would an SMSF wind up?

    • Steps for winding up