DIY Super Manual (Electronic Download)

Paper and Electronic Versions

The DIY Superannuation manual comes in two flavours - paper and electronic. Learn more about the paper version and purchase it here.

Purchasing the Electronic Version

Taxpayers Australia, partnered by Eurofield Information Solutions are proud to be able to offer the DIY Superannuation Manual, 'your plain English Guide to DIY Superannuation', in this easy to use, fully searchable, electronic version.

Purchase the DIY Superannuation Manual (Electronic Edition)

Please note that this product must be purchased separately to other products in the Taxpayers Australia online shop. The link will above open in a new window.

Members can also download extra copies of the manual, the pricing structure is as follows:

Number of users	Non-Member price (includes 1 year of updates)	Member price (includes 1 year of updates)
Single	$341	$319
2	$488	$456
3	$635	$593
4	$782	$730
5	$929	$867
6	$1076	$1004
7	$1175	$1097
8	$1274	$1190
9	$1373	$1283
10	$1472	$1376
11	$1571	$1469
12 & over	$1649 plus $78 for each additional licence	$1542 plus $73 for each additional licence

To get the most out of your Electronic DIY Superannuation Manual, we have put together this pdf for your use and reference.

Download the Electronic DIY Superannuation Manual user guide here

About the Manual

Written in plain English with plenty of examples, tips and warnings, this is an excellent resource for both the taxpayer running their own fund or the professional who may be operating funds for their clients (see sample below).

Covers:

Advantages/disadvantages of a DIY Superannuation fund
Strategies for DIY Superannuation funds
Tax issues (including GST and preparing a BAS/IAS)
Superannuation Contributions Surcharge
Reasonable Benefit Limits
Accessing superannuation benefits
A sample superannuation fund
and much more . . .

With the frequent changes to the DIY Superannuation rules, we strongly recommend that you also subscribe to the DIY Super Manual quarterly update service.

A Sample from the Manual

Managing a superannuation fund

6.200 Borrowing
Borrowing by any superannuation entity is generally prohibited, except for short-term cashflow purposes (s. 67 of the SIS Act).Borrowing is limited to 10% of the fund's assets, and the period of borrowing is limited toa maximum of:

90 days: if a payment to a beneficiary could not be made with borrowing, and thepayment was required to be made to comply:
- with the governing rules, or
- by law;
7 days: due to unforeseen circumstances when the investment decision was made, tosettle certain financial instrument acquisitions listed in s.67(3)(a) of the SIS Act,including bonds, debentures, shares, units and various contracts;
90 days: if a payment of superannuation contributions tax (surcharge) cannot otherwisebe made due to lack of readily available funds.

Sample from the manual:

6.250 Loans to members and their relatives prohibited
Loans (or other financial assistance) cannot be made to a member or a member's relative,(s.65 of the SIS Act).A relative in relation to a person, means:
a) the parent, grandparent, brother, sister, uncle, aunt, nephew, niece, lineal descendantor adopted child of that person, or of his or her spouse; and

b) the spouse of any person specified in a).

A loan involves the lending of money and creation of a debt or obligation to repay thatmoney. Whilst ‘financial assistance' is not defined, this restriction means that the trusteeof a regulated superannuation fund could not allow the fund's assets to be used:

as security for the benefit of a member or a member s relative;
to release an obligation owed by a member; or
to give a guarantee for borrowings of a member or a member's relative.