Who builds SMSF Core.

I am a Sydney-based data engineer with 14 years in data engineering and a Master of Data Science from UTS.

It 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 I 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 commenced 1 July 2026. The math is in the open. The citations are in the footer of every calculation.

It will grow when revenue allows. Until then, every line of math, every ATO citation, and every audit export is checked by hand, by me.

M1 Franking is live. It tracks every parcel against the 45-day holding rule, records dividends per fund, and produces the audit export your auditor reads. It now also includes a contribution caps tracker with carry-forward support and a pension minimum drawdown calculator, so the fund’s annual compliance numbers live in one place.

M2 Division 296 is live: a tracker for member balances against the thresholds, with a two-tier estimate, the cost-base reset values, the attribution ledger and the earnings estimate. A free public estimator is also live on this site.

M3 Payday Super is live. It keeps a contribution ledger paced against the seven-day employer windows, with an NPP account check.

TrustCore is the family-trust workspace, live as an add-on for SMSF Core subscribers: a beneficiary registry, distribution resolutions with a PDF trail, the UPE ledger and Division 7A loan records.

M-PRO is a practice workspace for accountants and auditors, live at app.smsfcore.com/accountants. It shows a read-only status board across every client fund. Access is granted by each trustee and can be revoked by them at any time.

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 commenced 1 July 2026.

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

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

I don’t fabricate testimonials. Real quotes go up when trustees are happy to be named, and never invented ones.

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

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

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