FREE TRUSTEE RESOURCE LIBRARY
SMSF Trustee Compliance Handbooks (free)
Twelve in-depth compliance handbooks covering every major SMSF asset class and compliance area — the issues your auditor actually checks. Download the complete set as free, ready-to-read PDF handbooks.
Includes the 2026 legislation changes which impact residential LRBA borrowing rules, effective 10 August 2026.
✦ 12 handbooks available
✦ PDF format
✦ Plain-language guidance
Download all 12 — one form, right here.
WHAT'S INCLUDED
Twelve handbooks covering every major SMSF asset class
Each handbook covers one asset class or compliance topic in depth — the legal structure, the rules that apply, worked examples, and what trustees must do to stay compliant. All twelve are included in the single download above.
Each handbook is included in the single 12-handbook zip above — there is no separate per-handbook download.
1. Property
Covers ownership structuring, SISR 8.02B valuation requirements, insurance, the business real property test, and tenancy arrangements — including leasing to related parties. Includes worked scenarios showing where trustees commonly slip up.
Ownership
Valuation
Leasing
Business Real Property
2. Limited Recourse Borrowing Arrangements
Walks through the required bare trust structure, PCG 2016/5 safe harbour terms for related-party loans, refinancing rules, and the traps that most often catch out trustees and their advisers. Updated to cover the new restriction on residential property LRBAs taking effect 10 August 2026.
Bare Trust
s.67A
Safe Harbour
Residential Ban 2026
3. Related Unit Trusts
Explains related unit trust "taint," the acquisition rules under s.66, the in-house asset threshold, and NALI exposure — the areas where an innocent structuring decision can trigger a much larger compliance problem.
s.66
In-House Assets
NALI
Unit Trusts
4. Related Party Transactions
Covers Part 8 associates, the arm's-length test, s.65 prohibited loans, NALI/NALE, and the 5% in-house asset rule, with risk ratings across nine common arrangement types trustees actually encounter.
Arm's Length
s.65
NALI/NALE
5% Rule
5. Collectables & Personal Use Assets
Details storage and insurance obligations, use restrictions, valuation requirements, and related party dealings under SIS Regulation 13.18AA — the regulation most often overlooked until it’s audit time.
SIS Reg 13.18AA
Valuation
Storage
Insurance
6. Listed Securities
Covers off-market transfer rules, related party dealings, valuation using quoted market prices, and the record-keeping standard auditors expect to see.
Off-Market Transfers
Record-Keeping
Valuation
7. Crypto Assets
Addresses separate ownership requirements, wallet and exchange documentation, acceptable 30 June valuation sources, and emerging considerations around staking and DeFi activity.
Separate Ownership
Valuation
Staking/DeFi
8. Managed Funds & Unlisted Investments
Covers unit pricing conventions, acceptable valuation methodology, unlisted trust compliance considerations, and related party dealing risks specific to managed and unlisted investments.
Unit Pricing
Valuation Methodology
Unlisted Trusts
9. Cash & Term Deposits
Covers bank account compliance, related party dealings, interest income verification, and the trustee name requirements auditors check first.
Bank Accounts
Interest Verification
Trustee Name
10. Pension Phase
Covers minimum pension payment standards, actuarial certificate requirements for unsegregated funds, Transfer Balance Account Reporting (TBAR) obligations, and common pension-phase compliance failures.
Minimum Pensions
TBAR
Actuarial Certificates
11. Investment Strategy
Covers the s.52B investment strategy covenant, diversification and liquidity requirements, the insurance consideration obligation, and how often a strategy actually needs to be reviewed and re-signed.
s.52B
Insurance Consideration
Diversification
12. International & Foreign Investments
Covers foreign asset ownership and title evidence, foreign exchange translation, foreign tax considerations, and valuation of overseas holdings for reporting purposes.
Foreign Assets
FX Translation
Overseas Valuation