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Why choose Super Extension?

One topic

Earn valuable CPD hours

Go deeper into a variety of essential topics, with the flexibility of studying one at a time. Super Extension explores 7 topics comprising 5-7 comprehensive modules each.

SMSF experts

Practical takeaways

Pick up practical skills through the analysis of real-world client scenarios. Whatever your situation, Super Extension shows you how to apply the theory to the day-to-day.

Close gaps

Close essential gaps

The superannuation system is complex and subject to change. Super Extensions is assuringly accurate, helping you to confidently upskill and close knowledge gaps.


What's included in Super Extension?

Super Extension is a comprehensive and certified deep dive into the key complexities of superannuation and SMSFs.

Enrol in this course if you’ve completed our Super Foundations course for beginners, or you have a working understanding of superannuation and SMSFs.

• There are 7 topics, being released one at a time, all delivered in an easy online format for convenient access. 
• Each topic includes around 6 modules and short assessment tasks of less than 1 hour each.
• You have 6 months to complete, so you can take your time and learn on your schedule.
• Gain approximately 6 structured CPD hours per topic and Heffron certification.

Super Extension – Contributions

The first topic has just launched!
Enrol now for 'Contributions'

$330 (incl GST)

Get started

When you click 'Get started' you'll be directed to the Heffron IQ Portal where you can sign in or register for a free account.
Once you've logged in you'll see the dashboard with the 'Super Extension – Contributions' icon. Click 'Purchase' button to get started. 

After completing this topic area, learners will be able to:

  • recognise the various transactions which are contributions to super (both the common and not so common) and why they are regarded as contributions;

  • explain the various ways in which contributions are made (to both SMSFs and non-SMSFs);

  • identify when various different types of contributions are made and why that date is important; and

  • apply their learnings to everyday client scenarios.

After completing this topic area, learners will be able to:

  • explain when different types of contributions can and cannot be accepted;

  • identify the action to be taken if an SMSF trustee accepts a contribution when the member wasn’t eligible; and

  • apply their learnings to everyday client scenarios.

After completing this topic area, learners will be able to:

  • recognise the different contribution caps and how the amounts are determined;

  • determine the particular cap to which a contribution is counted and why;

  • identify who can use the catchup contribution rules and the categories of clients for whom it might be useful;

  • identify who can use the bring forward rules and how the amounts are determined;

  • understand what happens if a member exceeds their cap and identify steps which could be put in place to stop an excess happening;

  • calculate an individual’s total super balance; and

  • apply their learnings to everyday client scenarios.

After completing this topic area, learners will be able to:
  • identify if an employer can claim a tax deduction for contributions for particular individuals;

  • distinguish when the “engagement test” needs to be met;

  • explain how an SMSF’s status on Super Fund Lookup impacts whether an employer can make contributions to the fund;

  • identify reportable super contributions and their impact on an individual; and

  • apply their learnings to everyday client scenarios.

After completing this topic area, learners will be able to:
  • recognise if and when an individual is able to claim a tax deduction for a contribution;

  • analyse a client’s circumstances and determine (if relevant) whether or not they will need to meet the work test or qualify for a work test exemption;

  • explain the notice requirements for personal deductible contributions; and

  • apply their learnings to everyday client scenarios.

After completing this topic area, learners will be able to:

  • explain why the Government offers tax concessions to encourage low income earners to save for their retirement via super;

  • explain the Low Income Super Tax Offset and determine who is entitled to it;

  • explain what is required to qualify for a Government co-contribution and how it is calculated;

  • explain the tax offset which is available for individuals who make contributions for their spouse; and

  • apply their learnings to everyday client scenarios.

Who is the 'Contributions' topic for?

Accountants

who work in SMSF accounting or administration and need to expand their knowledge – starting with contributions.

Auditors

who audit SMSFs and need a deeper understanding of SMSF contribution rules.

Paraplanners and advisers

who advise superannuation clients and want a better understanding of the rules and opportunities when it comes to contributions.

Business services accountants

who deal with business clients every day and need the confidence to communicate in more detail about superannuation contributions.

Learn with the experts

Meg Heffron

Managing Director
Meg has been working exclusively in SMSFs since 1998. Her passion is turning technical knowledge into practical education solutions to help advisers, accountants and clients make the most out of SMSFs and super. 

Lyn Formica

Head of Education & Content
Lyn has been working in superannuation and SMSF administration for over 30 years, and is responsible for bringing to life Heffron’s suite of award-winning courses, events and content.

Heffron was named SMSF Adviser Educator of the Year in 2022 and 2023. 

We’re a trusted leader in superannuation services with a 25-year legacy. Our team advise and regularly consult to regulators, government and the media.

Education Awards 2021 2022 2023