Who builds SMSF Core.

SMSF Core is built and operated by a Sydney-based data engineer with 14 years in data engineering and a Master of Data Science from UTS.

SMSF Core started as a different question. Not "how do I run a super fund," but "why does the math behind franking credits, the 45-day rule, and Division 296 read like trust law and accountancy trying to ignore each other?" The ATO publishes the rulings. APRA publishes the data. ASIC publishes the compliance reports. Nobody had turned those public datasets into a tool that a self-managed super fund trustee could use directly.

So we built one. The work draws on TR 2002/16, ITAA 1997 Division 207, the holding-period integrity rules in ITAA 1936, PCG 2025/3, and the Division 296 measure that commences 1 July 2026. The math is in the open. The citations are in the footer of every calculation.

The team is small for now. It will grow when revenue allows. Until then, every line of math, every ATO citation, every audit export is hand-checked.

SMSF Core is built on public data.

The dataset is large and largely untouched. The ATO publishes quarterly statistics on the 663,867 self-managed super funds in Australia, collectively holding $1.06 trillion in trustee assets (both figures: December 2025). The Parliamentary Budget Office reported $1.9 billion in SMSF franking credit refunds for 2019-20, the most recent year with audited numbers.

The legal foundation is published too. The 45-day holding-period rule lives in ITAA 1936 sections 160APHD-APHU. The imputation framework sits in ITAA 1997 Division 207. The ATO's view on franking and trusts is in TR 2002/16, with the 2025 dividend washing guidance in PCG 2025/3. The Division 296 measure passed Parliament on 10 March 2026 and commences 1 July 2026.

We read them. The math runs on them. Every figure in every calculator on this site has a citation a trustee can audit.

We don’t provide financial advice. SMSF Core is a software product. For advice, trustees can talk to a licensed adviser.

We don’t fabricate testimonials. Until paying trustees use the product, there are no quotes to publish, and we won’t publish fake ones.

We don’t promise outcomes. The 45-day rule either applies or it doesn’t. The math either reconciles or it doesn’t. We show the calculation; we don’t sell a result.

We don’t sell trustee data. Supabase Sydney region, encrypted at rest, no third-party analytics on logged-in routes.

We don’t run BDMs, sales calls, or webinars-with-pitch-decks. Pricing is on the site. The work speaks.