Learning objectives
What you will learn
Understanding SMSFs
• Understand the differences between SMSFs and APRA regulated funds
• Evaluate public statements selling the benefits of SMSFs or warning of potential dangers
• Identify the major features of SMSFs and the roles played by trustees, members and their advisers and service providers
• Guidance on how to research for more detailed information on SMSFs
SMSF Strategies
• Apply your knowledge of SMSFs to develop appropriate strategies for clients
• Develop recommendations that are in the client’s best interest
• Compare different strategies that could be used to satisfy a client’s objectives
• Expand your knowledge of SMSFs and reference sources for further rese
Audience
This learning manual has been developed for:
• professional accountants licensed under the Australian Financial Services (AFS) licensing regime to provide SMSF advice
• auditors of SMSFs or Registered Tax Agents
• public practitioners and accountants requiring a broader understanding of SMSFs
• SMSF trustees or potential trustees wanting a better understanding of their role and responsibilities
